【P2】Report on P2 Dec 09 sitting —— Emily Yao QEL3b4Vm
Report on P2 Dec 09 sitting FCr> $
09年12月P2 Corporate reporting 的考题结构和相关知识点为: S1$&
Question 1 Consolidated statement of financial position 50 marks FJ&?My,=J
Professional and ethical behavior pzBd(d^*
Question 2 Impairment of assets 2 25 marks x: Tm4V{
Question 3 Revenue recognition 25 marks Y1F P |
Measurement of financial liability 'v3> "b
Events after the reporting period EE p,Z`
Inventory valuation - lower of cost and NRV H"g
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Jointly controlled entity ?< $DQ%bf
Accounting for entity 2 :S
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Decommissioning cost
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Jointly controlled assets UG9 Ha
Asset definition \xaK?_hv
Question 4 Financial instrument 25 marks 3 >sA_
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Hq$?-%4
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 5AT[1@H(_
考题1 Ik|nL#JH]
(a)部分考到的主要的知识点为: 1~q|
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Business combination achieved in stages - subsidiary to subsidiary wN! 5[N"
Disposals - where control is retained Y;XEC;PXD
- subsidiary to associate )b Ac
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Goodwill (full value method) h|1 /Q
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Intangible assets [&
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Investment property `=3:*.T*
Provisions ) >SU J^u
Foreign transaction ;HeUD5Nt6F
考生容易出错误的地方会出项在一下几方面: ebS>_jD
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. e'z[JG=
2. Whether to recognize provision for restructuring. Z tfPB
3. Calculation of retained earnings due to large amount of adjustments. #Hr>KQ5mJQ
考题2 !7-dq
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. !8U\GR `
考题3 AA
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. zj^Ys`nl
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 0)'^vJe
考题4 }Z_w8+BZ
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. 0ZXG{Gp9S
—— By P2 Lecture Emily Yao f6ad@2
