【P2】Report on P2 Dec 09 sitting —— Emily Yao BDfMFH[1
Report on P2 Dec 09 sitting 4S 4MQ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Hz,Gn 9:p
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior }*!L~B !
Question 2 Impairment of assets 2 25 marks 2* `kkS
Question 3 Revenue recognition 25 marks Na
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Measurement of financial liability pSQ2wjps
Events after the reporting period RvA "ug.*
Inventory valuation - lower of cost and NRV *.w6 =}
Jointly controlled entity HHw&BN QG
Accounting for entity j^#\k
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Decommissioning cost h/C {
Jointly controlled assets xp:I(
Asset definition Iw[zN[oz
Question 4 Financial instrument 25 marks YYI0iM>
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. n, 2 p)#?
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. ES,JdImZ|
考题1 !2AD/dtt
(a)部分考到的主要的知识点为: 4m W$+lzn
Business combination achieved in stages - subsidiary to subsidiary IW n G@!
Disposals - where control is retained t pzWi
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- subsidiary to associate @)Vb?|3
Goodwill (full value method) ;/Y#ph[
Intangible assets }L Q%%
Investment property &'e+`\
Provisions =zAFsRoD_B
Foreign transaction i88 5T '
考生容易出错误的地方会出项在一下几方面: `@\FpV[|P
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. PQ!'<
2. Whether to recognize provision for restructuring. nO`[C=|
3. Calculation of retained earnings due to large amount of adjustments. h{HpI
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考题2 G@D8 [
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. dh{py
考题3 &Pv$nMB$I
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. 2@_3V_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >nehyo: #
考题4 se3EI1e
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. ,e OZv=:
—— By P2 Lecture Emily Yao 4avkyFj!h
