【P2】Report on P2 Dec 09 sitting —— Emily Yao iu9+1 +-
Report on P2 Dec 09 sitting IL,
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: [{0/'+;9
Question 1 Consolidated statement of financial position 50 marks ! gL1
Professional and ethical behavior CHi
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Question 2 Impairment of assets 2 25 marks >uo=0=9=
Question 3 Revenue recognition 25 marks 9!PM1<p
Measurement of financial liability ujn7DBE"
Events after the reporting period 29nMm>P.e
Inventory valuation - lower of cost and NRV ]|N"jr?7H
Jointly controlled entity \maj5VlJ
Accounting for entity IrIW>r} -
Decommissioning cost F=?GV\Tw
Jointly controlled assets BI<(]`FP;s
Asset definition z%]3`_I
Question 4 Financial instrument 25 marks v8 II=9
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. L'$({
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. g W?Hd/
考题1 jgqeDl\=+
(a)部分考到的主要的知识点为: 4QE")Ge
Business combination achieved in stages - subsidiary to subsidiary I-Q(kWc
Disposals - where control is retained v+i==vxg
- subsidiary to associate cR&d=+R&
Goodwill (full value method) "u'dd3!
Intangible assets Uh XVeGO
Investment property y#P _ }Kfo
Provisions f7a"}.D $
Foreign transaction #^_7i)=~
考生容易出错误的地方会出项在一下几方面: 7CCSG{k
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. M=fhRCUB
2. Whether to recognize provision for restructuring. f*EDSJu\
3. Calculation of retained earnings due to large amount of adjustments. -^*8D(j*
考题2 MH]?:]K9V
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. Bnz}:te}
考题3 S] 4RGWn
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. *CV I@:Q9
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. _QtW)\)5 \
考题4 PWV+ M@
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. b%X<'8 z9Z
—— By P2 Lecture Emily Yao {M23a
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