【P2】Report on P2 Dec 09 sitting —— Emily Yao E#RDqL*J
Report on P2 Dec 09 sitting h#I>M`|
09年12月P2 Corporate reporting 的考题结构和相关知识点为: s3N'02G
Question 1 Consolidated statement of financial position 50 marks _{ue8kGt
Professional and ethical behavior Mc
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Question 2 Impairment of assets 2 25 marks ]2A^1Del
Question 3 Revenue recognition 25 marks 810|Tj*U%
Measurement of financial liability pp?D7S
Events after the reporting period F~ty!( c
Inventory valuation - lower of cost and NRV U)TUOwF
Jointly controlled entity 3ZuZ/=
Accounting for entity XT
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Decommissioning cost `?H]h"{7Q
Jointly controlled assets +.8
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Asset definition te`$%NRl
Question 4 Financial instrument 25 marks W ~<^L\Lu
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. [&[k^C5
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. 'yc JMYP8
考题1 b)#hSjWO#
(a)部分考到的主要的知识点为: sfH_5
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Business combination achieved in stages - subsidiary to subsidiary UBKu /@[f@
Disposals - where control is retained o)|flI'vT
- subsidiary to associate gk4;>}
Goodwill (full value method) Jumgb
Intangible assets >~rTqtKd
Investment property 0|q AxR-
Provisions J-:.FKf\5l
Foreign transaction .8g)
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考生容易出错误的地方会出项在一下几方面: Eh`7X=Z 7E
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 2>9C-VL2
2. Whether to recognize provision for restructuring. hF?1y `20
3. Calculation of retained earnings due to large amount of adjustments. w_c"@CjkE
考题2 'c&Ed
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. %Qgw7p4
考题3 5<k"K^0
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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. _{O>v\ u
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. yF:1( 4
考题4 0 J S?; fk
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. ' {OgN}'{
—— By P2 Lecture Emily Yao ph kwN}6
