【P2】Report on P2 Dec 09 sitting —— Emily Yao QB* AQ5-
Report on P2 Dec 09 sitting = "Lb5!
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,0Udz0
Question 1 Consolidated statement of financial position 50 marks "$% &C%t
Professional and ethical behavior J{uqbrJICr
Question 2 Impairment of assets 2 25 marks W}(xE?9&
Question 3 Revenue recognition 25 marks ABtv|0 K
Measurement of financial liability K^AIqL8
Events after the reporting period >]\oVG
Inventory valuation - lower of cost and NRV =% FhY^-
Jointly controlled entity i2O$oHd
Accounting for entity i"!j:YEo
Decommissioning cost m:;`mBOc3
Jointly controlled assets ,8p-EH
Asset definition :VRQd}$Pi
Question 4 Financial instrument 25 marks z*^vdi0
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. :Ot5W
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. H0lAu]~R_W
考题1 Vc|QW
(a)部分考到的主要的知识点为: tN;~.\TKg
Business combination achieved in stages - subsidiary to subsidiary :(jovse\
Disposals - where control is retained x2]chN
- subsidiary to associate ` NvJ
Goodwill (full value method) ",E$}=
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Intangible assets
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Investment property L|2WTyMU
Provisions vN)l3
Foreign transaction 9qJ:h-?M
考生容易出错误的地方会出项在一下几方面: PsS8b
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. c30 kb
2. Whether to recognize provision for restructuring. 2;ogkPv '
3. Calculation of retained earnings due to large amount of adjustments. Z oKX a o
考题2 cC`PmDGq
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. Kv\uBMJNW
考题3 R^4
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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. 9; pD0h|
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. $xj>
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考题4 A}03s6^i;
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. Q
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—— By P2 Lecture Emily Yao z
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