【P2】Report on P2 Dec 09 sitting —— Emily Yao An@t?#4gxi
Report on P2 Dec 09 sitting 7HWmCaa[
09年12月P2 Corporate reporting 的考题结构和相关知识点为: pR_9NfV{
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior qQa}wcU'9p
Question 2 Impairment of assets 2 25 marks uAk.@nfiEv
Question 3 Revenue recognition 25 marks ]$hBMuUa
Measurement of financial liability X>^fEQq"
Events after the reporting period ,x $, l
Inventory valuation - lower of cost and NRV 9YGY,s x
Jointly controlled entity ;VK.2^jW!
Accounting for entity |j|rS
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Decommissioning cost i/.6>4tE:
Jointly controlled assets HOi`$vX }N
Asset definition wuBPfb
Question 4 Financial instrument 25 marks Y-9I3?ar
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. #9s,#
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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. W*G< X.Hf
考题1 ^z\cyT%7t
(a)部分考到的主要的知识点为: p<%d2 @lp
Business combination achieved in stages - subsidiary to subsidiary u? EN
Disposals - where control is retained F"kAkX>3}
- subsidiary to associate V[V
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Goodwill (full value method) qgB_=Q#E
Intangible assets n{jGOfc
Investment property /_.|E]
Provisions x1<|hTPk
Foreign transaction XP}<N&j
考生容易出错误的地方会出项在一下几方面: +|f@^-
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. iDD$pd,e\
2. Whether to recognize provision for restructuring. fV ~~J2IK
3. Calculation of retained earnings due to large amount of adjustments. E`J@h l$ N
考题2 $Kd>:f=A
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. u@^LW<eD
考题3 4e
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. { h4E8.E
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. fsXy"#mOkD
考题4 tBSW |0
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. 1H9!5=Ff
—— By P2 Lecture Emily Yao #;S*V"
