【P2】Report on P2 Dec 09 sitting —— Emily Yao }v{LRRi
Report on P2 Dec 09 sitting E&w
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]N]!o#q}L
Question 1 Consolidated statement of financial position 50 marks 6|=f$a
Professional and ethical behavior QIEJ6`
Question 2 Impairment of assets 2 25 marks Q{>k1$fkV
Question 3 Revenue recognition 25 marks ?j.,Nw4FC
Measurement of financial liability -i|}m++
Events after the reporting period lVa%$F{Pq
Inventory valuation - lower of cost and NRV 1GRCV8 "Z^
Jointly controlled entity !BF;
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Accounting for entity 1I6px$^E\
Decommissioning cost q
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Jointly controlled assets ,p a {qne
Asset definition /nsX]V6i
Question 4 Financial instrument 25 marks djZ qc5t
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. fO
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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. e9tjw[+A
考题1 N"R]Yp;j
(a)部分考到的主要的知识点为: Fo_sgv8O<
Business combination achieved in stages - subsidiary to subsidiary ,
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Disposals - where control is retained
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- subsidiary to associate C )
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Goodwill (full value method) ]W!0$'o
Intangible assets T-L||yE,h
Investment property >=>2m2z=
Provisions l)\! .X
Foreign transaction JbbzV>
考生容易出错误的地方会出项在一下几方面: |df Pki{
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 3 3q}CzK
2. Whether to recognize provision for restructuring. e *C(q~PQ
3. Calculation of retained earnings due to large amount of adjustments. #!#
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考题2 `w Vy b>T
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. '<<t]kK[N
考题3 {P./==^0
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. ) &O
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. / 6*
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考题4 Avc% 2 +
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. kz LsoZ!I
—— By P2 Lecture Emily Yao ND;#7/$>
