【P2】Report on P2 Dec 09 sitting —— Emily Yao `9
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Report on P2 Dec 09 sitting #3YYE5cB
09年12月P2 Corporate reporting 的考题结构和相关知识点为: p 9eTrFDy?
Question 1 Consolidated statement of financial position 50 marks cB2~W% H
Professional and ethical behavior >"D0vj
Question 2 Impairment of assets 2 25 marks FeJKXYbk<
Question 3 Revenue recognition 25 marks nD Xy$ f8
Measurement of financial liability Cp#}x1{
Events after the reporting period T>m|C}y y
Inventory valuation - lower of cost and NRV -9(nsaV
Jointly controlled entity [UB]vPXm$
Accounting for entity NZuylQ
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Decommissioning cost wArzMt}[
Jointly controlled assets BsYJIKfW
Asset definition _+qtH< F/
Question 4 Financial instrument 25 marks ~ \ Udl
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. "O%xQ N
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. +\Je
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考题1 }QJ6"s
(a)部分考到的主要的知识点为: VpB+|%@p
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained +P=I4-?eX
- subsidiary to associate l6 T 5]$
Goodwill (full value method) ;uq i
Intangible assets &FDWlrG g
Investment property UeaHH]U
Provisions = ]0AZ
Foreign transaction f:h<tlob
考生容易出错误的地方会出项在一下几方面: 27UnH: =
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. xOc&n
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2. Whether to recognize provision for restructuring. y {QF#&lW
3. Calculation of retained earnings due to large amount of adjustments. |]OI)w*
考题2 'e7;^ s
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. S oB6
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考题3 m"~),QwF9
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. Y NG S"3F
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. n)rSg zI
考题4 \`YV)"y" ~
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.
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—— By P2 Lecture Emily Yao :JzJ(q/
