【P2】Report on P2 Dec 09 sitting —— Emily Yao 8H1&=)M=
Report on P2 Dec 09 sitting %mIdQQ,
09年12月P2 Corporate reporting 的考题结构和相关知识点为: =J"c'Z>.
Question 1 Consolidated statement of financial position 50 marks 5(G Vwv
Professional and ethical behavior #3 tC"2MZ
Question 2 Impairment of assets 2 25 marks RP^vx`9h
Question 3 Revenue recognition 25 marks tt
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Measurement of financial liability YI;MS:Q j
Events after the reporting period c
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Inventory valuation - lower of cost and NRV < 2fy(9y
Jointly controlled entity 4 ;@L#Pzt
Accounting for entity OO'zIC<z
Decommissioning cost :Gzp
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Jointly controlled assets Jz*A!Li
Asset definition xj9xUun
Question 4 Financial instrument 25 marks [:}"MdU'
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. +=d=
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. ;U$Rd,T4S
考题1 {;m|\652B
(a)部分考到的主要的知识点为: |j{]6Nu
Business combination achieved in stages - subsidiary to subsidiary Sn^M[}we
Disposals - where control is retained hd,O/-m#
- subsidiary to associate U(Bmffn4Z
Goodwill (full value method) Jl6lZd(Np
Intangible assets p$ETAvD
Investment property 7F_N{avr
Provisions Sx (E'?]
Foreign transaction fW[RC d
考生容易出错误的地方会出项在一下几方面: =d iGuI B
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7z&$\ qu2
2. Whether to recognize provision for restructuring. F@ #p
3. Calculation of retained earnings due to large amount of adjustments. ;.rY`<|
考题2 xZM4CR9]*C
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. Gm3`/!r
考题3 2aX{r/Lc
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. GctV
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. k
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考题4 =6f)sZ
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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. KfP g j
—— By P2 Lecture Emily Yao V#+F*
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