【P2】Report on P2 Dec 09 sitting —— Emily Yao uVDa^+=
Report on P2 Dec 09 sitting EC8b=B<DE
09年12月P2 Corporate reporting 的考题结构和相关知识点为: y2vUthR wo
Question 1 Consolidated statement of financial position 50 marks 4NG?_D5&
Professional and ethical behavior Ii_ojQP-z
Question 2 Impairment of assets 2 25 marks #x3ujJ
Question 3 Revenue recognition 25 marks -'BA{#e} L
Measurement of financial liability F
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Events after the reporting period ehG/zVgn
Inventory valuation - lower of cost and NRV q]N:T
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Jointly controlled entity a5!Fv54
Accounting for entity
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Decommissioning cost $Gv9m
Jointly controlled assets xD[Gq%
Asset definition 8o 0%@5M
Question 4 Financial instrument 25 marks H0SQ"?
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period.
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Xo*
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考题1 Zg`Mz
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(a)部分考到的主要的知识点为: "=za??\K}
Business combination achieved in stages - subsidiary to subsidiary *b}lF4O?
Disposals - where control is retained )V:]g\t
- subsidiary to associate `8>Py~
Goodwill (full value method) deixy.
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Intangible assets
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Investment property /<8N\ _wh
Provisions Bk\Gj`"7
Foreign transaction mzc
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考生容易出错误的地方会出项在一下几方面: `z ) N,fF
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +_xOLi u
2. Whether to recognize provision for restructuring. ! o +_T?
3. Calculation of retained earnings due to large amount of adjustments. @b~fIW_3>
考题2 #\ n8M
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. e$uiJNS2
考题3 o9S+ 6@
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. AT)a :i
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 4bJZmUb
考题4 b-*3 2Y%
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. dwv 6 ;x
—— By P2 Lecture Emily Yao 2'<[7!
