【P2】Report on P2 Dec 09 sitting —— Emily Yao `% #zMS
Report on P2 Dec 09 sitting 8as$h*W h
09年12月P2 Corporate reporting 的考题结构和相关知识点为: =F!",a~
Question 1 Consolidated statement of financial position 50 marks !z "a_
Professional and ethical behavior Occ8Hk/l.
Question 2 Impairment of assets 2 25 marks Hz;jJ&S
Question 3 Revenue recognition 25 marks nEa'e5
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Measurement of financial liability {YxSH %
Events after the reporting period 0qotC6l~_w
Inventory valuation - lower of cost and NRV b'Piymx
Jointly controlled entity leX7(Y;!a7
Accounting for entity US*<I2ZLh
Decommissioning cost f;_K}23
Jointly controlled assets (d GM;Dq8
Asset definition fs)q7 7g
Question 4 Financial instrument 25 marks Fc{6* wtO
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. B [U.CAUn
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. >8Yrmq
考题1
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(a)部分考到的主要的知识点为: 6LF^[b/u
Business combination achieved in stages - subsidiary to subsidiary Ej {eq^n
Disposals - where control is retained eiNk]KXAYX
- subsidiary to associate .k!k-QO5La
Goodwill (full value method) HnKF#
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Intangible assets V]CK'
Investment property GQ8D j!8
Provisions Xj @
Foreign transaction l52n/w#qFB
考生容易出错误的地方会出项在一下几方面: $M8> SLd
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =+sIX3
2. Whether to recognize provision for restructuring. v#YS`];B
3. Calculation of retained earnings due to large amount of adjustments. ovBd%wJ 0
考题2 s+\qie
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. *M\i4FO8
考题3 6jy n,GU
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. oJz:uv8Pe.
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. b6E8ase:F
考题4 X0r#,u
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. ~%!U,)-
—— By P2 Lecture Emily Yao <=GzK:4L
