【P2】Report on P2 Dec 09 sitting —— Emily Yao 8*nv +
Report on P2 Dec 09 sitting [i[*xf-B
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ;^XF;zpg
Question 1 Consolidated statement of financial position 50 marks t=,ZR}M1`
Professional and ethical behavior 26SXuFJ@
Question 2 Impairment of assets 2 25 marks K|i:tHF
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Question 3 Revenue recognition 25 marks n$2Ia E;v
Measurement of financial liability cyM9[X4rC
Events after the reporting period W''%{A/'
Inventory valuation - lower of cost and NRV tcDWx:Q
Jointly controlled entity Ck:RlF[6C
Accounting for entity ~ lBb%M
Decommissioning cost `ChS$p"A
Jointly controlled assets
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Asset definition LtIR)EtB]
Question 4 Financial instrument 25 marks ` ,lm:x+(0
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. [
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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. i-.]onR
考题1 T Lcev*
(a)部分考到的主要的知识点为: 5j8aMnv s
Business combination achieved in stages - subsidiary to subsidiary U B5CvM28
Disposals - where control is retained +8<|P&fH
- subsidiary to associate X8 }m
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Goodwill (full value method) _Y{8FN(4
Intangible assets m :6^yfS
Investment property 7+N0$0w%r
Provisions U yb -feG
Foreign transaction u+5&^"72,
考生容易出错误的地方会出项在一下几方面: tTjadnX
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 'E\ /H17
2. Whether to recognize provision for restructuring. ]%%I=r
3. Calculation of retained earnings due to large amount of adjustments. |IcA8 [
考题2 HbOLf
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况.
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考题3 (:(Im k;9
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. (Q]W
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. dd+hX$,
考题4 ojc m%yd
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. f|v5i tO2
—— By P2 Lecture Emily Yao W
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