【P2】Report on P2 Dec 09 sitting —— Emily Yao w { 3<{
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: m+T;O/lG0{
Question 1 Consolidated statement of financial position 50 marks y
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Professional and ethical behavior fNW"+ <W
Question 2 Impairment of assets 2 25 marks ^0 \
Question 3 Revenue recognition 25 marks lE(a%'36
Measurement of financial liability ~XmLX)vO/
Events after the reporting period G\+L~t
Inventory valuation - lower of cost and NRV %#xaA'?
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Jointly controlled entity CmoE _8U>
Accounting for entity z)r =+ -
Decommissioning cost oV|4V:G q
Jointly controlled assets lSVp%0jR
Asset definition !`Hd-&}bYz
Question 4 Financial instrument 25 marks
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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. +Z
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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. ^D n D>h@q
考题1 U!*M*s
(a)部分考到的主要的知识点为: 0?:} P
Business combination achieved in stages - subsidiary to subsidiary ^<a
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Disposals - where control is retained \=ux atw
- subsidiary to associate q %"V
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Goodwill (full value method) mQ|v26R
Intangible assets %D%8^Z d_
Investment property (jRm[7H
Provisions sg3OL/"
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: _C*fs< #
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Enn"hdI
2. Whether to recognize provision for restructuring. |es?;s'
3. Calculation of retained earnings due to large amount of adjustments. p;3O#n-
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考题2 FE (ev 9@
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. Pama#6?OPh
考题3 jN;@=COi
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. ?kH8Lw~{5W
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?IqQ-C)6D
考题4 R\G0'?h
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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. Q/(K$6]j
—— By P2 Lecture Emily Yao QLvHQtzwX
