【P2】Report on P2 Dec 09 sitting —— Emily Yao E
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Report on P2 Dec 09 sitting Y m WVb
09年12月P2 Corporate reporting 的考题结构和相关知识点为: }>|M6.n "
Question 1 Consolidated statement of financial position 50 marks 8.'[>VzBL
Professional and ethical behavior ! 9U
Question 2 Impairment of assets 2 25 marks RrPo89o
Question 3 Revenue recognition 25 marks 3i c6!T#t"
Measurement of financial liability wCwJ#-z.=
Events after the reporting period w>q:&Q
Inventory valuation - lower of cost and NRV {B_pjs
Jointly controlled entity y
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Accounting for entity ba-J-G@YW
Decommissioning cost \ tK{!v+
Jointly controlled assets >O:31 Uk
Asset definition BV8- \R@
Question 4 Financial instrument 25 marks {4@+
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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. keBf^NY
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. ,> ^6ztM
考题1 S-8wL%r
(a)部分考到的主要的知识点为: *+-L`b{SX
Business combination achieved in stages - subsidiary to subsidiary ?y@ RE
Disposals - where control is retained +@QN)ZwVy
- subsidiary to associate nlfu y[oX
Goodwill (full value method) !p4y@U{
Intangible assets jBTXs
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Investment property 5yHarC
Provisions soH
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Foreign transaction )tRqt9Th*
考生容易出错误的地方会出项在一下几方面: R >ak 3Y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1%;o-
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2. Whether to recognize provision for restructuring. )< kI d4E
3. Calculation of retained earnings due to large amount of adjustments. ?ep'R&NV
考题2 "0nT:!BZ
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. i09w( k?
考题3 a
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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. Kc>C$}/}$
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. !&3iZQGWv
考题4 3y9K'
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. B4<W%lm
—— By P2 Lecture Emily Yao cNX0.7Ls
