【P2】Report on P2 Dec 09 sitting —— Emily Yao 2L2)``*
Report on P2 Dec 09 sitting N'5!4JUI
09年12月P2 Corporate reporting 的考题结构和相关知识点为: YKj P E
Question 1 Consolidated statement of financial position 50 marks oX]c$<w5
Professional and ethical behavior }WkR-5N
Question 2 Impairment of assets 2 25 marks bF3}L=z
Question 3 Revenue recognition 25 marks D Oo34l6#
Measurement of financial liability $
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Events after the reporting period !Ys.KDL
Inventory valuation - lower of cost and NRV r#.\5aQ t
Jointly controlled entity q(@hYp#O"3
Accounting for entity 7+p=4i^@Zs
Decommissioning cost T;I>5aQ:q4
Jointly controlled assets tO QY./I
Asset definition ` Axn
Question 4 Financial instrument 25 marks ;l b@o,R :
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. Q,f5r%A.
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. G0h7MO%x
考题1 w0t||qj^>"
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary 93N:? B9
Disposals - where control is retained 4~{q=-]V
- subsidiary to associate ;i&'va$
Goodwill (full value method) g TP0:
Intangible assets :-.bXOB(
Investment property Co>=<\yi
Provisions aV8]?E5G
Foreign transaction '.DFyHsq
考生容易出错误的地方会出项在一下几方面: n.xW"omN
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. HTCn=MZm
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2. Whether to recognize provision for restructuring. NvfQa6?;
3. Calculation of retained earnings due to large amount of adjustments. P\H$*6v(
考题2 dj cC m5m
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. *]
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考题3 Xn3Ph!\Z5e
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. Ol] +l]
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. {o[ *S%Z"
考题4 P\CT|K'P
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. O9W |&LAL
—— By P2 Lecture Emily Yao ) >SU J^u
