【P2】Report on P2 Dec 09 sitting —— Emily Yao iMp)g
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Report on P2 Dec 09 sitting $LRFG(
09年12月P2 Corporate reporting 的考题结构和相关知识点为: _i8$!b2Mr
Question 1 Consolidated statement of financial position 50 marks RV(} \JU
Professional and ethical behavior *=/XlSWF
Question 2 Impairment of assets 2 25 marks jSY j+k
Question 3 Revenue recognition 25 marks 1| gP
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Measurement of financial liability Y5MHd>m
Events after the reporting period }(tGjx]
Inventory valuation - lower of cost and NRV //+UQgl6
Jointly controlled entity Z@ws,f^e
Accounting for entity ~4`wfOvO
Decommissioning cost )%tf,3
Jointly controlled assets @ ~sp:l
Asset definition u8 <=FV3
Question 4 Financial instrument 25 marks p[o2F5 T2
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. [
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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. >leOyBEAR
考题1 XPEjMm'*b3
(a)部分考到的主要的知识点为: [U jbox
Business combination achieved in stages - subsidiary to subsidiary v}_$9&|S
Disposals - where control is retained 2hu6
- subsidiary to associate [#Yyw8V#<
Goodwill (full value method) v ;$^1 I
Intangible assets u%h<5WNh<
Investment property z{n=G
Provisions }]s~L9_z['
Foreign transaction Qp=uiXs
考生容易出错误的地方会出项在一下几方面: Lw#h nLI.
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1OGlD+f
2. Whether to recognize provision for restructuring. rzTyHK[
3. Calculation of retained earnings due to large amount of adjustments. }%1E9u
考题2 WWO jyj
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. MYx*W7X
考题3 YT:1=Nf}
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. R #ZDB]2
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. U=yD!
考题4 & aLR'*]6
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. T5Fah#-4
—— By P2 Lecture Emily Yao hW} ,%
