【P2】Report on P2 Dec 09 sitting —— Emily Yao C5V}L
Report on P2 Dec 09 sitting 'u v=D
09年12月P2 Corporate reporting 的考题结构和相关知识点为: #T8o+tv
Question 1 Consolidated statement of financial position 50 marks &P9fM-]b
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Professional and ethical behavior ZH\t0YhrVe
Question 2 Impairment of assets 2 25 marks td7(444]
Question 3 Revenue recognition 25 marks %dPk ,Ylz
Measurement of financial liability RBf#5VjOG!
Events after the reporting period *nU5PSs
Inventory valuation - lower of cost and NRV Lp :VU-S
Jointly controlled entity %]I#]jR
Accounting for entity 4 Pc-A
Decommissioning cost Ygk_gBRiC
Jointly controlled assets 13F]7l-#
Asset definition Z(|$[GZP[
Question 4 Financial instrument 25 marks YS GE@
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. X <8|uP4
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 0,RYO :`
考题1 D^O[_/i&
(a)部分考到的主要的知识点为: Rs"=o>Qu
Business combination achieved in stages - subsidiary to subsidiary >&;J/ME
Disposals - where control is retained *d=}HO
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- subsidiary to associate B1|nT?}J(
Goodwill (full value method) -&7? !<f
Intangible assets 0>CG2 SRn
Investment property J8S$YRZ_
Provisions &T, ,fz$
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: n~ yHt/T
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. -(TC'
2. Whether to recognize provision for restructuring. G YQ:G=
3. Calculation of retained earnings due to large amount of adjustments. (Z$7;OAI
考题2 =JE<oVP8
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. n D/B :0'
考题3 ?P[:,0_
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. Yf9E0po
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. B)@Xz<Q
考题4 LAk
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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. I= :yfW
—— By P2 Lecture Emily Yao zNo,PERG
