【P2】Report on P2 Dec 09 sitting —— Emily Yao V~5vVY_HG&
Report on P2 Dec 09 sitting TEB%y9
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks ~=%eOoZP;c
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks iAf, :g
Question 3 Revenue recognition 25 marks RrLQM
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Measurement of financial liability 2Iz@lrO6
Events after the reporting period ^`YSl*:
Inventory valuation - lower of cost and NRV Q" VFcp:
Jointly controlled entity ,e>C)wq;
Accounting for entity >;o^qi_$
Decommissioning cost Pf)< 6?T
Jointly controlled assets c R$2`: e
Asset definition * ok89 ad
Question 4 Financial instrument 25 marks j]J2,J
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. PK3)M'[
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 6luCi$bL
考题1 u 8U>R=M
(a)部分考到的主要的知识点为: mMrvr9%
Business combination achieved in stages - subsidiary to subsidiary - J!F((jt
Disposals - where control is retained \UJ:PW$7
- subsidiary to associate /.05rT pp
Goodwill (full value method) 7r"!&P* ,
Intangible assets Qo?"hgjlqm
Investment property UOF5&>MLb
Provisions Ym& _IOx
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: &Z=}H0y
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. -sO EL{
2. Whether to recognize provision for restructuring. :@_CQc*yB
3. Calculation of retained earnings due to large amount of adjustments. MnKEZ: 2
考题2 !i _5X c H
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 4OCz:t
考题3 peGXU/5.I
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. HJBUN 1n
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8XX ,(k_b
考题4 ,a$LT
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. G7% Nwe~Y
—— By P2 Lecture Emily Yao (U!WD`Ym
