【P2】Report on P2 Dec 09 sitting —— Emily Yao :`uu[^
Report on P2 Dec 09 sitting . "7-f]!
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Oc 5f8uv
Question 1 Consolidated statement of financial position 50 marks 3Z7gPU!H=
Professional and ethical behavior LZQG.
Question 2 Impairment of assets 2 25 marks -C* 6> $A
Question 3 Revenue recognition 25 marks pwV~[+SS_
Measurement of financial liability m[ BpV .s
Events after the reporting period ant2];0p
Inventory valuation - lower of cost and NRV 5f2=`C0_
Jointly controlled entity ;J:* r0
Accounting for entity 8/;@4^Ux
Decommissioning cost 7G0;_f{
Jointly controlled assets .kJu17 !
Asset definition vI:_bkii
Question 4 Financial instrument 25 marks b*4aUpW
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. ja(ZJ[<`
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. j]aIJbi
考题1 QP>F *A
(a)部分考到的主要的知识点为: d<E2=WVB6
Business combination achieved in stages - subsidiary to subsidiary ({D>(xN
Disposals - where control is retained kYR ^
- subsidiary to associate z 0F55<i
Goodwill (full value method) D}U gC\u
Intangible assets x 6^FpNgQ
Investment property C 'S_M@I=
Provisions PfGiJ]:V-u
Foreign transaction } g: 'K
考生容易出错误的地方会出项在一下几方面: </R @)_'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. [w) KNl
2. Whether to recognize provision for restructuring. G&4D0f
3. Calculation of retained earnings due to large amount of adjustments. c5pK%I }O
考题2 E )2/Vn2
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. Q5_ ,`r`
考题3
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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. =5uhIU0O
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :^FH.6}x
考题4 'R99m ?"
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. 'z@]h
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—— By P2 Lecture Emily Yao C:f^&4
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