【P2】Report on P2 Dec 09 sitting —— Emily Yao M[5 zn
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 5.J$0wK' 6
Question 1 Consolidated statement of financial position 50 marks `Q2
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Professional and ethical behavior @;>TmLs
Question 2 Impairment of assets 2 25 marks :[gM 5G
Question 3 Revenue recognition 25 marks Q1qf'u
Measurement of financial liability 6
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Events after the reporting period (>m3WI$d
Inventory valuation - lower of cost and NRV MRvtu E|g
Jointly controlled entity mk JS_6
Accounting for entity ~8'4/wh+8
Decommissioning cost w yO@oi
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Jointly controlled assets 5m")GWQaP@
Asset definition 7+aTrE{
Question 4 Financial instrument 25 marks Y $3H$F.+
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. #84 pRU~
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. nV I\Or
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考题1 J-lQPMI,
(a)部分考到的主要的知识点为: K K-9[S-
Business combination achieved in stages - subsidiary to subsidiary DJ"O`qNV3
Disposals - where control is retained B 95}_q
- subsidiary to associate Fy-+? ~
Goodwill (full value method) VNx|nP&
Intangible assets ]E90q/s@c
Investment property L|G!of[8n
Provisions Ww*='lz
Foreign transaction se](hu~w
考生容易出错误的地方会出项在一下几方面: (80#{4kl
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. >b;fhdd:4
2. Whether to recognize provision for restructuring. <Vp7G%"'W
3. Calculation of retained earnings due to large amount of adjustments. 3=xb%Upw
考题2 VXvr`U\
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. P>%\pCJ])
考题3 70 ! &
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. a
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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. <:yB4t3H+q
考题4 Xui${UYN
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. _+ K[1P
—— By P2 Lecture Emily Yao HxJKS*H;
