【P2】Report on P2 Dec 09 sitting —— Emily Yao $TON`+lB
Report on P2 Dec 09 sitting ra L!}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: q 6 h'=By
Question 1 Consolidated statement of financial position 50 marks 4l/hh|3@
Professional and ethical behavior x;&01@m.
Question 2 Impairment of assets 2 25 marks p5 | .E
Question 3 Revenue recognition 25 marks rBd}u+:*
Measurement of financial liability >h^CC*&'pw
Events after the reporting period e>zCzKK
Inventory valuation - lower of cost and NRV < j}n/G]
Jointly controlled entity l<5@a
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Accounting for entity {:U zW\5l)
Decommissioning cost n[~kcF
Jointly controlled assets Zd~'%(q
Asset definition 8$k `bZ
Question 4 Financial instrument 25 marks qPEtMvL
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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. J#h2~Hz!
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. )HHG3 cvU
考题1 )-
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(a)部分考到的主要的知识点为: Y$3 &?LA
Business combination achieved in stages - subsidiary to subsidiary \LYB% K}
Disposals - where control is retained "gD]K=
- subsidiary to associate F *`*5 :7
Goodwill (full value method) J!O{.v
Intangible assets X$aN:!1
Investment property ch|4"&g
Provisions nQ e^Bn
Foreign transaction Gk<M@d^hQ
考生容易出错误的地方会出项在一下几方面: KIY/nu
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. !t
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2. Whether to recognize provision for restructuring. ObK-<kGc B
3. Calculation of retained earnings due to large amount of adjustments. %w+"MkH
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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. ,8~q nLy9
考题3 +m|S7 yr'
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. ;WydXQ}Q^
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :<t%Sf
考题4
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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. }e/#dMEi
—— By P2 Lecture Emily Yao *P\$<4l
