【P2】Report on P2 Dec 09 sitting —— Emily Yao 2S@aG%-)
Report on P2 Dec 09 sitting =8W'4MC
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Z[%vO?,
Question 1 Consolidated statement of financial position 50 marks !WgVk7aP`
Professional and ethical behavior +'ADN!(B_
Question 2 Impairment of assets 2 25 marks ,b'QL6>`
Question 3 Revenue recognition 25 marks ,xOO R
Measurement of financial liability >mCS`D8
Events after the reporting period di|5 |bn7
Inventory valuation - lower of cost and NRV O
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Jointly controlled entity :p0<AU47
Accounting for entity @A
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Decommissioning cost )Q5 ja}-{V
Jointly controlled assets kNC]q,ljt5
Asset definition cz.,Q It_
Question 4 Financial instrument 25 marks h 7
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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. +sm9H"_0
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. _J Z l
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考题1 9*CJWS ;
(a)部分考到的主要的知识点为: 'FC#O%l
Business combination achieved in stages - subsidiary to subsidiary \agT#tT J
Disposals - where control is retained nS9 kwa O
- subsidiary to associate Nu4PY@m]C
Goodwill (full value method) k3VRa|Y")
Intangible assets z$ b'y;k
Investment property K0 -AP
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Provisions w#w?Y!JXo
Foreign transaction R.)w
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考生容易出错误的地方会出项在一下几方面: b3^d!#KVM
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. sV$Zf
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2. Whether to recognize provision for restructuring. QQW]j;' ~
3. Calculation of retained earnings due to large amount of adjustments. cIB[ D.
考题2 Tq,xW
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. jlb=]hp8%
考题3 kx6-8j3gD7
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. #4wia% }u
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ~(Xzm
考题4 ^#p+#_*V
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. bc%
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—— By P2 Lecture Emily Yao WP ~]pduT
