【P2】Report on P2 Dec 09 sitting —— Emily Yao ) 8 _ x
Report on P2 Dec 09 sitting a3wk#mH
09年12月P2 Corporate reporting 的考题结构和相关知识点为: z
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Question 1 Consolidated statement of financial position 50 marks ^sP-6 ^
Professional and ethical behavior c H7Gb|,M
Question 2 Impairment of assets 2 25 marks ]Ju m(1Bo
Question 3 Revenue recognition 25 marks {OGv1\ol&
Measurement of financial liability Izr_]%
Events after the reporting period w^ N3Ma
Inventory valuation - lower of cost and NRV 2nkUvb%=
Jointly controlled entity FNgC TO%
Accounting for entity Lju)q6
Decommissioning cost %[ J|n~8_Z
Jointly controlled assets k*"FMJG_
Asset definition A
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Question 4 Financial instrument 25 marks s:f%= 4-7
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. {6
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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. JV_ V2L1Ut
考题1 c@<vFoq
(a)部分考到的主要的知识点为: 0fP-[7P
Business combination achieved in stages - subsidiary to subsidiary :W*']8 M-
Disposals - where control is retained Bq*aP*jv
- subsidiary to associate , I^:xw_
Goodwill (full value method) Di>B:=
Intangible assets , HHCgN
Investment property 4pG!m&4]ze
Provisions %w k3&EC.
Foreign transaction SM1[)jZ-
考生容易出错误的地方会出项在一下几方面: ;:#g\|(<+
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 45H(.}&f
2. Whether to recognize provision for restructuring. <o:|0=Sw b
3. Calculation of retained earnings due to large amount of adjustments. #dEMjD
考题2 TL *8h7.(
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. f.Feo
考题3 MB:*WA&
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. R(dOQ. ;
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. vAH `tPi>
考题4 c2fqueK|:W
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. eR *y<K(d
—— By P2 Lecture Emily Yao VyWPg7}e
