【P2】Report on P2 Dec 09 sitting —— Emily Yao )al]*[lY
Report on P2 Dec 09 sitting ! _] Y~[
09年12月P2 Corporate reporting 的考题结构和相关知识点为: oA7tE u
Question 1 Consolidated statement of financial position 50 marks X[-xowE-
Professional and ethical behavior @ wGPqg
Question 2 Impairment of assets 2 25 marks ?h ZAxR\
Question 3 Revenue recognition 25 marks 4M=]wR;
Measurement of financial liability 7Kr*P<-G
Events after the reporting period j"t(0 m
Inventory valuation - lower of cost and NRV 0
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Jointly controlled entity !P2ro~0/
Accounting for entity [SjqOTon{
Decommissioning cost ttaM.
Jointly controlled assets I13y6= d
Asset definition J|
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Question 4 Financial instrument 25 marks f&N gS+<K$
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. wjU 9Z GM
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. x 77*c._3v
考题1 WA <v9#m
(a)部分考到的主要的知识点为: ?
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Business combination achieved in stages - subsidiary to subsidiary fbyd"(V 8r
Disposals - where control is retained |%BOZT
- subsidiary to associate b <tNk]7
Goodwill (full value method) N~nziY*C,*
Intangible assets paA(C|%{
Investment property +C^n O=[E
Provisions q
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Foreign transaction z 4e7PW|
考生容易出错误的地方会出项在一下几方面: *^pR%E .
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 3<e=g)F
2. Whether to recognize provision for restructuring. z{%< <pZ
3. Calculation of retained earnings due to large amount of adjustments. lne|5{h
考题2 ]vB$~ 3||
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. XnH05LQ
考题3 WJ]T \D I
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. : p1u(hflS
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. WqR&&gz
考题4 pN, u `[
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. 77 Q5d"sIi
—— By P2 Lecture Emily Yao mtpeRVcF
