【P2】Report on P2 Dec 09 sitting —— Emily Yao " vka7r
Report on P2 Dec 09 sitting :N^+!,i
09年12月P2 Corporate reporting 的考题结构和相关知识点为: p9>1a j2a
Question 1 Consolidated statement of financial position 50 marks uc>":V
Professional and ethical behavior Vak\N)=u
Question 2 Impairment of assets 2 25 marks -tZ~&
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Question 3 Revenue recognition 25 marks R*=88ds
Measurement of financial liability d%za6= M
Events after the reporting period M u i\E
Inventory valuation - lower of cost and NRV 02_+{vk!
Jointly controlled entity Qhq' %LR
Accounting for entity rJ)j./c
Decommissioning cost ZZ n$N-
Jointly controlled assets kV+%(Gl8
Asset definition `/O AgV"`
Question 4 Financial instrument 25 marks ^)y8X.iO
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. Kl,NL]]4*5
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. eaAGlEW6J
考题1 `Gj (>z*
(a)部分考到的主要的知识点为: e }Mf
Business combination achieved in stages - subsidiary to subsidiary eaC%& k
Disposals - where control is retained q6,z 1A"
- subsidiary to associate b'W.l1]<-
Goodwill (full value method) *`q?`#1&&.
Intangible assets >UQY3C
Investment property {Q}F.0Q
Provisions <2E|URo, #
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:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 84WX I#BH
2. Whether to recognize provision for restructuring. z2>LjM)
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3. Calculation of retained earnings due to large amount of adjustments. : r(dMU3%
考题2 j4<K0-?
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. 1< Sg
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考题3 <iA\ZS:
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. a%A!Dz S
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Mk L)
考题4 9Ta0Li
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. F"bz<{
—— By P2 Lecture Emily Yao o] X t2E
