【P2】Report on P2 Dec 09 sitting —— Emily Yao qk"oFP6
Report on P2 Dec 09 sitting ux" D
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: gOBj0P8s|}
Question 1 Consolidated statement of financial position 50 marks l5
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Professional and ethical behavior n"K {uj))
Question 2 Impairment of assets 2 25 marks 5n&)q=jk=
Question 3 Revenue recognition 25 marks &>+I7Ts]
Measurement of financial liability 3n}s CEt=
Events after the reporting period F^/~@^{P
Inventory valuation - lower of cost and NRV E.5
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Jointly controlled entity X_^_r{
Accounting for entity ?15POY ?Z
Decommissioning cost 9RCB$Ka6X
Jointly controlled assets ' 91u q
Asset definition Vz=j )[
Question 4 Financial instrument 25 marks M]%!n3Fb
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. #`YxoY
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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. ZmYa.4'L
考题1 %l9WZ*yZ`2
(a)部分考到的主要的知识点为: /ze_{{o
Business combination achieved in stages - subsidiary to subsidiary @w
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Disposals - where control is retained 9.MGH2^ L?
- subsidiary to associate \'}/&PCkr
Goodwill (full value method) A{{q'zb!
Intangible assets gMoy y
Investment property Q(!}t"u
Provisions Os]!B2j14
Foreign transaction eNlF2M
考生容易出错误的地方会出项在一下几方面: &y+PSa%n
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. \(
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2. Whether to recognize provision for restructuring. Wq[=}qh~
3. Calculation of retained earnings due to large amount of adjustments. rH#c:BwSm
考题2 Le#E! sU
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. V5(tf'
考题3 &t9XK 8S
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. toYg$IV
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /4wm}g9
考题4 E CE{xoc
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. /v|68x6
—— By P2 Lecture Emily Yao !4b; >y=m
