【P2】Report on P2 Dec 09 sitting —— Emily Yao e^ k)756
Report on P2 Dec 09 sitting c"diNbm[
09年12月P2 Corporate reporting 的考题结构和相关知识点为: B:VGa<lx5
Question 1 Consolidated statement of financial position 50 marks X#o<))
Professional and ethical behavior H6hhU'Kxf8
Question 2 Impairment of assets 2 25 marks >VppM `
Question 3 Revenue recognition 25 marks d*dPi^JjC
Measurement of financial liability c-* *~tb(
Events after the reporting period 88VI
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Inventory valuation - lower of cost and NRV Pa'N)s<
Jointly controlled entity Md&K#)9,(
Accounting for entity K!8l!F Fl
Decommissioning cost
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Jointly controlled assets bPIo9clq
Asset definition >*EJ6FPO
Question 4 Financial instrument 25 marks (6i4N2
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. m^ /s}WEqp
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. 32Wa{LG;2
考题1
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(a)部分考到的主要的知识点为: iD<}r?Z
Business combination achieved in stages - subsidiary to subsidiary ; o(:}d
Disposals - where control is retained 1'H!S%f S
- subsidiary to associate `neo.]
Goodwill (full value method) .O SQ8W }
Intangible assets }L
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Investment property b3ys"Vyn
Provisions +R_s(2vz
Foreign transaction 6]m A tA`Y
考生容易出错误的地方会出项在一下几方面: 8Vy/n^3)
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. V`rxjv}!
2. Whether to recognize provision for restructuring. f?TS#jG4}
3. Calculation of retained earnings due to large amount of adjustments. ==S^IBG
考题2 |d,bo/:
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. ?7"v~d]>
考题3 +1r><do;
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. y(O~=S+<
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. )2
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考题4 B>[myx
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. X<H{
—— By P2 Lecture Emily Yao @k\,XV`T~t
