【P2】Report on P2 Dec 09 sitting —— Emily Yao W/Q%%)J
Report on P2 Dec 09 sitting uelTsn
09年12月P2 Corporate reporting 的考题结构和相关知识点为: =upP3rw
Question 1 Consolidated statement of financial position 50 marks dq(L1y870
Professional and ethical behavior R/|{?:r?:x
Question 2 Impairment of assets 2 25 marks 0+i,,^x.
Question 3 Revenue recognition 25 marks E=trJge
Measurement of financial liability ! WnI`
Events after the reporting period 1]`HX=cl
Inventory valuation - lower of cost and NRV bOKNWI
Jointly controlled entity /=} vP ey
Accounting for entity nJg2O@mRJ
Decommissioning cost #yS x$WT;
Jointly controlled assets Q6> ( Z
Asset definition XS/TYdXB8
Question 4 Financial instrument 25 marks Jl ?Q}SB
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 1 X.1t^HH:
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. DL_ \luh
考题1 iK:]Q8b
(a)部分考到的主要的知识点为: B35f 5m7r
Business combination achieved in stages - subsidiary to subsidiary (B#|3o
Disposals - where control is retained zt0 zKXw
- subsidiary to associate k0?6.[ku
Goodwill (full value method) &nP rozC
Intangible assets iKY&gnu"
Investment property &r%3)Z8Et
Provisions UkV] F]
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: )_?$B6hf,&
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1[]cMyV
2. Whether to recognize provision for restructuring. rOT8 !"
3. Calculation of retained earnings due to large amount of adjustments. v g]&T
考题2 ")OLm kC
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. iN*@
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考题3 r kl7p?
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. CG;D (AWR;
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }JsdgO&z
考题4 Y~xZ {am
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. 0<9TyN6
—— By P2 Lecture Emily Yao |?kH ]Trr
