【P2】Report on P2 Dec 09 sitting —— Emily Yao &U!@l)<
Report on P2 Dec 09 sitting L~CwL
09年12月P2 Corporate reporting 的考题结构和相关知识点为: D CFYpkR%
Question 1 Consolidated statement of financial position 50 marks B!yAam#^
Professional and ethical behavior ,,lrF .
Question 2 Impairment of assets 2 25 marks V] <J^m8
Question 3 Revenue recognition 25 marks LeXu Td
Measurement of financial liability Qgf\gTF$r+
Events after the reporting period T ^% $
Inventory valuation - lower of cost and NRV 9 Iy>oV
Jointly controlled entity gtqgf<mS
Accounting for entity 5 o'V}
Decommissioning cost cea%M3
Jointly controlled assets ['e8Xz0
Asset definition [$
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Question 4 Financial instrument 25 marks `p Oiv&>
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. 7J.alV4`/
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. CZuV{Oh}?
考题1 Ws{ 2+G~
(a)部分考到的主要的知识点为: H<Ed"-n$I<
Business combination achieved in stages - subsidiary to subsidiary ,FlF.p t
Disposals - where control is retained 1-Sc@WXd
- subsidiary to associate o&-q.;MY
Goodwill (full value method) 58 ev (f
Intangible assets s: ~3|D][
Investment property now\-XrS
Provisions c>,|[zP{
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: LSs!U
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7 &DhEI ^
2. Whether to recognize provision for restructuring. +W
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3. Calculation of retained earnings due to large amount of adjustments. 8fY1~\ G:\
考题2 i*_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. f4@>7K]9TA
考题3 g!,>.
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. y_;LTCj?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. t H` !?
考题4 MDM/~Qpj_
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. oQ{(7.e7)
—— By P2 Lecture Emily Yao rd vq(\A
