【P2】Report on P2 Dec 09 sitting —— Emily Yao h8R3N?S3#
Report on P2 Dec 09 sitting T 6T3:DG_B
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ;rBd_
Question 1 Consolidated statement of financial position 50 marks d4y?2p ?3
Professional and ethical behavior FG-v71!h#
Question 2 Impairment of assets 2 25 marks {_#~&I Q
Question 3 Revenue recognition 25 marks +ZuT\P&kR5
Measurement of financial liability
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Events after the reporting period d! BQ%a
Inventory valuation - lower of cost and NRV J<p.J3I
Jointly controlled entity ,tt
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Accounting for entity {2|[7oNT6
Decommissioning cost k,) xv
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Jointly controlled assets ->BGeP_=|
Asset definition U[4Xo&`
Question 4 Financial instrument 25 marks A
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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. 4CUoXs'
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. yH\3*#+
考题1 C*+gQeK
(a)部分考到的主要的知识点为: U;o
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Business combination achieved in stages - subsidiary to subsidiary 8
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Disposals - where control is retained [#+yL
- subsidiary to associate x,CTB
Goodwill (full value method) O)0}y F$0
Intangible assets #3b_ #+,
Investment property (8Q0?SZN
Provisions AXnuXa(j
Foreign transaction x,U '!F
考生容易出错误的地方会出项在一下几方面: dC&OjBQ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. VR 8 kY &
2. Whether to recognize provision for restructuring. {B!LhvYAH
3. Calculation of retained earnings due to large amount of adjustments. 7W Eh'(`
考题2 ]xx}\k
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. LB(I^
考题3 J^!2 F}:
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. {;z{U;j
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. (-<s[VnXP
考题4 [`F}<L."
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. w^ AY= Fc
—— By P2 Lecture Emily Yao #8 Bs15aV
