【P2】Report on P2 Dec 09 sitting —— Emily Yao 9:tKRN_D
Report on P2 Dec 09 sitting = -dk@s
09年12月P2 Corporate reporting 的考题结构和相关知识点为: htGk :
Question 1 Consolidated statement of financial position 50 marks q@x{6zj
Professional and ethical behavior ^g2p !7
Question 2 Impairment of assets 2 25 marks G#;$;
Question 3 Revenue recognition 25 marks C0F#PXU y
Measurement of financial liability JY tM1d
Events after the reporting period Yxt`Uvc(^h
Inventory valuation - lower of cost and NRV 0@ 9em~
Jointly controlled entity ye)CfP=ID\
Accounting for entity wg[ D*a
Decommissioning cost :kDHwYv$
Jointly controlled assets 1[vmK,N=E
Asset definition ~Xg@,?Zr
Question 4 Financial instrument 25 marks T=w5FT
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. ApYri|^r
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. :n&n"`D~
考题1 tc'` 4O]c8
(a)部分考到的主要的知识点为: | :i``gFj
Business combination achieved in stages - subsidiary to subsidiary 6A]Ia4PL
Disposals - where control is retained }*4K]3et$
- subsidiary to associate RvF6bIqo
Goodwill (full value method) 7usf^g[dh
Intangible assets \$Nx`d aFi
Investment property 9ci=]C5o3K
Provisions )MZQ\8,)]
Foreign transaction e8@@Pi<sB
考生容易出错误的地方会出项在一下几方面: `Up Zk?k
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $b/oiy!=|3
2. Whether to recognize provision for restructuring. "1H ?1"w~
3. Calculation of retained earnings due to large amount of adjustments. Fss7xP'
考题2
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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. <5Jp 2x#
考题3 i!30f^9D-S
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. L
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. nJ `JF5tI
考题4 AoEG%nT
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. \*s'S*~
—— By P2 Lecture Emily Yao YN
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