【P2】Report on P2 Dec 09 sitting —— Emily Yao &:d `Pik6
Report on P2 Dec 09 sitting -"Kjn `8
09年12月P2 Corporate reporting 的考题结构和相关知识点为: nUq@`G
Question 1 Consolidated statement of financial position 50 marks g[b;1$
Professional and ethical behavior G@rh/b<$
Question 2 Impairment of assets 2 25 marks }c9RDpjh~
Question 3 Revenue recognition 25 marks E\4ZUGy 0
Measurement of financial liability {nZP4jze
Events after the reporting period H RahBTd(z
Inventory valuation - lower of cost and NRV f~?5;f:E
Jointly controlled entity l66 QgPA
Accounting for entity f
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Decommissioning cost I& 8!V)r)
Jointly controlled assets q= cnY+ p>
Asset definition sn[<Lq
Question 4 Financial instrument 25 marks \RVfgfe
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. J'#o6Ud
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. vG}\Amx+
考题1 4nd)* 0{ f
(a)部分考到的主要的知识点为: Ei,dO;&
Business combination achieved in stages - subsidiary to subsidiary MkZoHzg}
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Disposals - where control is retained _N u
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- subsidiary to associate %Mt
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Goodwill (full value method) +A
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Intangible assets |.~2 C1 4[
Investment property }e"2Nc_UG
Provisions iF##3H$c
Foreign transaction vO zUAi
考生容易出错误的地方会出项在一下几方面: a#Z#-y!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4tiCxf)
2. Whether to recognize provision for restructuring. *
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3. Calculation of retained earnings due to large amount of adjustments. IQ#Kod;)
考题2 slA~k;K:_
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. 7'{%djL
考题3 /#x0?d {5
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. 0r
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 1 -
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考题4 Fvv/#V^R
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. p|>/Hz1v
—— By P2 Lecture Emily Yao $xcU*?=K
