【P2】Report on P2 Dec 09 sitting —— Emily Yao @/ |g|4
Report on P2 Dec 09 sitting M_Q`9
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 71Z a! 3+
Question 1 Consolidated statement of financial position 50 marks '|Bk}
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Professional and ethical behavior L+p}%!g
Question 2 Impairment of assets 2 25 marks /]'&cD 1
Question 3 Revenue recognition 25 marks 8>W52~^fU
Measurement of financial liability /}
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Events after the reporting period {9-9!jN{"
Inventory valuation - lower of cost and NRV FU/:'/ L
Jointly controlled entity r5ldK?=k+*
Accounting for entity 7<*0fy5n n
Decommissioning cost 8a`3eM~?[
Jointly controlled assets .r{t&HO;Y
Asset definition ej@4jpHQN
Question 4 Financial instrument 25 marks |>.MH
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. H#D:'B j29
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. +_$s9`@]6
考题1 _ h5d~
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary ZS4
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Disposals - where control is retained ]' [:QGr
- subsidiary to associate A[^#8evaK
Goodwill (full value method) yP"}(!~m
Intangible assets dsx<Z wZN>
Investment property ^)Awj
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Provisions E;{CoL
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: NK/y,f6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. !j`<iPI7B
2. Whether to recognize provision for restructuring. {<@ud 0A:\
3. Calculation of retained earnings due to large amount of adjustments. k{#k:
考题2 0m]QQGvJ{
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. NfPWcK [
考题3 ]xMZo){[|
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. XPqGv=CN
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. {l!{b1KJ
考题4 2wB *c9~
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. nRB3V sL
—— By P2 Lecture Emily Yao 89^g$ ac
