【P2】Report on P2 Dec 09 sitting —— Emily Yao }X*Riu7gk
Report on P2 Dec 09 sitting InXn%9]p]
09年12月P2 Corporate reporting 的考题结构和相关知识点为: E;JsBH
Question 1 Consolidated statement of financial position 50 marks }J"> }j]/
Professional and ethical behavior p2Zo
Question 2 Impairment of assets 2 25 marks aT>'.*\ ]
Question 3 Revenue recognition 25 marks (q+)'H%iK
Measurement of financial liability n 8*;lK8
Events after the reporting period pn.wud}R
Inventory valuation - lower of cost and NRV Dn&D!B
Jointly controlled entity ![]`` g2
Accounting for entity X/iT)R]b
Decommissioning cost 3 5E _W>n
Jointly controlled assets I!e} )Y
Asset definition qlL`jWJ
Question 4 Financial instrument 25 marks N
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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. ^6
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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. QFYWA1<pDh
考题1 }
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(a)部分考到的主要的知识点为: BZ zrRC
Business combination achieved in stages - subsidiary to subsidiary LaQ-=;( `
Disposals - where control is retained Zt.'K(]2h
- subsidiary to associate DxUKUE
Goodwill (full value method) _%5R o6
Intangible assets u%w`:v7Yo(
Investment property X!e[GJ
Provisions \" X! 2
Foreign transaction E_vq
考生容易出错误的地方会出项在一下几方面: J ]no hICe
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $2W%2rZ
2. Whether to recognize provision for restructuring. ek#O3O z
3. Calculation of retained earnings due to large amount of adjustments. ^h69Kr#d4
考题2 8 7D *-G w
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. bbrXgQ`s+w
考题3 l
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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. .zi_[
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. zuUW|r
考题4 R8ZK]5{o
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. ;kY(<{ 2
—— By P2 Lecture Emily Yao Ney/[
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