【P2】Report on P2 Dec 09 sitting —— Emily Yao TP-<Lhy
Report on P2 Dec 09 sitting ;;cP t44s
09年12月P2 Corporate reporting 的考题结构和相关知识点为: fNllF,8}
Question 1 Consolidated statement of financial position 50 marks M! nwcxB!
Professional and ethical behavior fj,]dQ T
Question 2 Impairment of assets 2 25 marks Y\pRk6,
Question 3 Revenue recognition 25 marks $GcVI ;a
Measurement of financial liability 0*-nVC1
Events after the reporting period |fTWf}Jx
Inventory valuation - lower of cost and NRV #{]Yw
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Jointly controlled entity {6uh Ub
Accounting for entity O"Ua|8
Decommissioning cost Tl2e?El; 4
Jointly controlled assets ?5yj</W
Asset definition Pu-/*Fx
Question 4 Financial instrument 25 marks <F7g;s'q9
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. =O?#>3A}
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. hExw} c
考题1 P
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(a)部分考到的主要的知识点为: vxrRkOU1
Business combination achieved in stages - subsidiary to subsidiary Q[U_
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Disposals - where control is retained ['l.]k-b}
- subsidiary to associate PiTe/
Goodwill (full value method) }[%d=NY
Intangible assets jj&4Sv#>
Investment property kk*:S* ,
Provisions b5v6Y:f&fK
Foreign transaction ZKT~\l
考生容易出错误的地方会出项在一下几方面: ^t wJNm{99
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. z%pD3J ?>
2. Whether to recognize provision for restructuring. ag
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3. Calculation of retained earnings due to large amount of adjustments. 1; "t8.*%e
考题2 AHA4{Zu[
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. ]
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考题3 |y*-)t
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. xQetAYP`
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. p>c` GDU
考题4 ^ew<|J2,B
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. aYyUe>
—— By P2 Lecture Emily Yao
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