【P2】Report on P2 Dec 09 sitting —— Emily Yao c)gG
Report on P2 Dec 09 sitting EU.vw0}u8
09年12月P2 Corporate reporting 的考题结构和相关知识点为: IO~d.Ra
Question 1 Consolidated statement of financial position 50 marks zd AqGQfc
Professional and ethical behavior _XIls*6AK
Question 2 Impairment of assets 2 25 marks 6*%3O=*
Question 3 Revenue recognition 25 marks AYHB?xOpR
Measurement of financial liability Q PjmIO
Events after the reporting period gBz$RfyF
Inventory valuation - lower of cost and NRV bs$x%CR
Jointly controlled entity ik02Q,J
Accounting for entity xiuA W
Decommissioning cost X9C)FS
Jointly controlled assets XbdoTri E
Asset definition Vd^_4uqnV
Question 4 Financial instrument 25 marks qW[p . j N
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. w#g0nV"X6
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. =A&x
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考题1 NKB,D$!~&
(a)部分考到的主要的知识点为: yHkZInn
Business combination achieved in stages - subsidiary to subsidiary de]r
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Disposals - where control is retained "| w..%Wc
- subsidiary to associate }c(".v#
Goodwill (full value method) vAi NOpz#
Intangible assets 8`}(N^=}
Investment property |4//%Ll/
Provisions (lF;c
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Foreign transaction D"_~Njf
考生容易出错误的地方会出项在一下几方面: xevG)
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. -Qx:-,.a
2. Whether to recognize provision for restructuring. dk~ h
3. Calculation of retained earnings due to large amount of adjustments. T">-%-t
考题2 uP/PVoKQ
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. z)"7qqA
考题3 N+)4]ir>
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. ( v(!l=3
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 2f(5C*~
考题4 /'?Fz*b
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. IQ[ ?ej3W
—— By P2 Lecture Emily Yao j(/B
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