【P2】Report on P2 Dec 09 sitting —— Emily Yao 4ao
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Report on P2 Dec 09 sitting Q
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: -liVYI2s
Question 1 Consolidated statement of financial position 50 marks "UKX~}8T
Professional and ethical behavior y/mxdP w
Question 2 Impairment of assets 2 25 marks w7p%6m
Question 3 Revenue recognition 25 marks \D?6_
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Measurement of financial liability K6~N {:.s
Events after the reporting period LdR}v%EH
Inventory valuation - lower of cost and NRV >`n0{:.1za
Jointly controlled entity kU_bLC?>D
Accounting for entity /@R|*7K;9
Decommissioning cost O7ceSz
Jointly controlled assets )52:@=h*l
Asset definition (`GO@
Question 4 Financial instrument 25 marks 5[`!\vC iZ
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. bBAZr`<&U
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. Sd'
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考题1 j/3827jw=
(a)部分考到的主要的知识点为: d]VL( &
Business combination achieved in stages - subsidiary to subsidiary v3Tr6[9
Disposals - where control is retained 4pV.R5:
- subsidiary to associate ` B) ~
Goodwill (full value method)
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Intangible assets X3(:)zUL
Investment property 8wwqV{O7
Provisions C>$5<bx
Foreign transaction Et(Q$/W
考生容易出错误的地方会出项在一下几方面: m46Q%hwV
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. G ^p>fy~
2. Whether to recognize provision for restructuring. tS#EqMf&o
3. Calculation of retained earnings due to large amount of adjustments. =#^%; 6 6z
考题2 ]p(+m_F
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. D#x D-c
考题3 If\u^c
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. TU$/3fp*
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Y4 ){{bEp
考题4 qg:R+`z
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. @}!1Uk3u
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—— By P2 Lecture Emily Yao 5(1Zj`>'
