【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting Go67VqJr
09年12月P2 Corporate reporting 的考题结构和相关知识点为: O46/[{p+8
Question 1 Consolidated statement of financial position 50 marks P%lLKSA
Professional and ethical behavior j{Fo 6##
Question 2 Impairment of assets 2 25 marks >PJ-Z~O'
Question 3 Revenue recognition 25 marks K/,lw~>
Measurement of financial liability zXC In
Events after the reporting period ;hZ@C!S:
Inventory valuation - lower of cost and NRV l&A`
Jointly controlled entity v:0i5h&M
Accounting for entity r/T DU[`&
Decommissioning cost `3:%F>
Jointly controlled assets
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Asset definition T:&+#0<
Question 4 Financial instrument 25 marks (~GFd7
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. C(P$,;6
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. Ja&%J:
考题1 <XagkD
(a)部分考到的主要的知识点为: %dU}GYL_
Business combination achieved in stages - subsidiary to subsidiary 4dK@UN\
Disposals - where control is retained wg1pt1 `
- subsidiary to associate >?'FH +2K
Goodwill (full value method) Z%R%D*f@y
Intangible assets S_CtEM
Investment property RVsN r
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Provisions u@EM,o
Foreign transaction VfwD{+5
考生容易出错误的地方会出项在一下几方面: !T~d5^l!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. `IoX'|C[h
2. Whether to recognize provision for restructuring. }sU\6~
3. Calculation of retained earnings due to large amount of adjustments. Mt Z(\&~
考题2 z>:7}=H0
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. ~-GDheA
考题3 l}2WW1b(
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. #c>MUC(?s:
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }BrE|'.j'
考题4 k#(cZ
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. YM|S<
—— By P2 Lecture Emily Yao 1#<E]<='t