【P2】Report on P2 Dec 09 sitting —— Emily Yao N18diP[C
Report on P2 Dec 09 sitting J^F(]
09年12月P2 Corporate reporting 的考题结构和相关知识点为: <L!~f`nH2
Question 1 Consolidated statement of financial position 50 marks H8o%
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Professional and ethical behavior xi 1N?
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Question 2 Impairment of assets 2 25 marks %Zv(gI`A
Question 3 Revenue recognition 25 marks n_ xa)
Measurement of financial liability %x'bo>h@
Events after the reporting period yG 4LQE
Inventory valuation - lower of cost and NRV l6}b{e
Jointly controlled entity -UD~>s
Accounting for entity sJHy=z0m
Decommissioning cost _A~~L6C
Jointly controlled assets #BT6bH08X
Asset definition Vx7Dl{?{'
Question 4 Financial instrument 25 marks wCC~tuTpr
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. iuU3*yyn
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. 3 q.[ -.q
考题1 # 1qVFU
(a)部分考到的主要的知识点为: oX:1 qJrC
Business combination achieved in stages - subsidiary to subsidiary Z,8+@
Disposals - where control is retained qeK
- subsidiary to associate d6d(? "
Goodwill (full value method) qqom$H<
Intangible assets x4HMT/@AG2
Investment property 0@mX4.!
Provisions hOrk^iYN=
Foreign transaction Ek B6- nz
考生容易出错误的地方会出项在一下几方面: !ovZ>,1
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 3 Ld ;zW
2. Whether to recognize provision for restructuring. hO<w]jV,
3. Calculation of retained earnings due to large amount of adjustments. `9Q,=D+
考题2 5(MZ%-~l
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. SU#P.y18%
考题3 c[d'1=Qiy
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. sKG ~<8M}
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. <*(UvOQuX
考题4 /YugQ.>| 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. G}?P
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—— By P2 Lecture Emily Yao @<w9fzi
