【P2】Report on P2 Dec 09 sitting —— Emily Yao lt]U?VZ
Report on P2 Dec 09 sitting @ rF\ 6I
09年12月P2 Corporate reporting 的考题结构和相关知识点为: WT)")0)[
Question 1 Consolidated statement of financial position 50 marks 4CCux 4)N
Professional and ethical behavior FSB$D)4z>b
Question 2 Impairment of assets 2 25 marks 'GyPl
Question 3 Revenue recognition 25 marks -I*A `M
Measurement of financial liability `s Xx,sV?B
Events after the reporting period
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Inventory valuation - lower of cost and NRV |q>Mw-=
Jointly controlled entity r
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Accounting for entity Y>%N uL|s
Decommissioning cost M}<=~/k`j
Jointly controlled assets Rb0{t[IU
Asset definition w\ : b(I
Question 4 Financial instrument 25 marks {?i qO ?
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. E .3}a>f
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. d7P @_jO6
考题1 ww2
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(a)部分考到的主要的知识点为: 1L|(:m+
Business combination achieved in stages - subsidiary to subsidiary }M9al@"
Disposals - where control is retained {|%O)fr,
- subsidiary to associate 6. jZy~
Goodwill (full value method) yM2&cMHH~
Intangible assets *J=ol
Investment property $5IrM 7i
Provisions dNobvK
Foreign transaction 7y\g~?5N
考生容易出错误的地方会出项在一下几方面: x(`$D
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. o~K 2K5I
2. Whether to recognize provision for restructuring. C] w< &o
3. Calculation of retained earnings due to large amount of adjustments. aiH r2x6
考题2 abnd U,s
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. !;gke,fB
考题3 {+:XVT_+
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. ;`B35K
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. "Z k6B"o)
考题4 c5R{Sl
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]f2&
—— By P2 Lecture Emily Yao >B
