【P2】Report on P2 Dec 09 sitting —— Emily Yao 3'( w6V
Report on P2 Dec 09 sitting Y>eypfK"
09年12月P2 Corporate reporting 的考题结构和相关知识点为: F,B, D^WD
Question 1 Consolidated statement of financial position 50 marks b Y6y)l
Professional and ethical behavior D FvLCGkDk
Question 2 Impairment of assets 2 25 marks WgBV,{ C
Question 3 Revenue recognition 25 marks mRI W9V
Measurement of financial liability G(piq4D
Events after the reporting period !M]_CPh]
Inventory valuation - lower of cost and NRV ((Bu Bu>
Jointly controlled entity rw*#ta
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Accounting for entity TRQX#))B
Decommissioning cost CfFNk "0{
Jointly controlled assets (C;oot ,
Asset definition Oh9jr"Gm=
Question 4 Financial instrument 25 marks 7.O1
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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. lqC
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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. <{\UE~
考题1 Q+4
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(a)部分考到的主要的知识点为: n1Ag o3NM
Business combination achieved in stages - subsidiary to subsidiary %dXf C!
Disposals - where control is retained 8YI.f
- subsidiary to associate x+h7OvW{
Goodwill (full value method) x)@G+I \u
Intangible assets ,"/<N*vh
Investment property w +vYD2 a
Provisions TI -#\v9
Foreign transaction F*WW v&\X
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7QiJ1P.z
2. Whether to recognize provision for restructuring. Z+"%MkX0
3. Calculation of retained earnings due to large amount of adjustments. lyzMKla"
考题2 Z@j$i\,`
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. 9\W~5J<7
考题3 5gq3 >qo
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. m{ gK<T
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. _\ n'uW $
考题4 8xUmg&
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. * wN+Ak q
—— By P2 Lecture Emily Yao h+$1+Es
