【P2】Report on P2 Dec 09 sitting —— Emily Yao pp(?rE$S
Report on P2 Dec 09 sitting # p] V?
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )>U"WZ'<
Question 1 Consolidated statement of financial position 50 marks Q7{{r&|t&
Professional and ethical behavior (`4 &Y-
Question 2 Impairment of assets 2 25 marks E7hs+Mh
Question 3 Revenue recognition 25 marks 1ox#hQBoS
Measurement of financial liability ZS= ;)
Events after the reporting period 94|ZY }8|f
Inventory valuation - lower of cost and NRV d$xvM
Jointly controlled entity Bjj =UtI
Accounting for entity vK+!m~kD u
Decommissioning cost hh5h \ZI%
Jointly controlled assets 3x 7fa^umR
Asset definition !%DE(E*'(
Question 4 Financial instrument 25 marks <#199`R
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. EyA(W;r.
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. ;' |CSjco
考题1 m1X*I
(a)部分考到的主要的知识点为: t F 7u-
Business combination achieved in stages - subsidiary to subsidiary 3orL;(.G
Disposals - where control is retained b?VByJl
- subsidiary to associate {'B(S/Z 7
Goodwill (full value method)
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Intangible assets }_}
Investment property "%S-(ue:
Provisions g1_z=(i`Z
Foreign transaction ,fN <I
考生容易出错误的地方会出项在一下几方面: ?<Hgq8J
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Qh6 vH9(D
2. Whether to recognize provision for restructuring. -N5h` Ii7
3. Calculation of retained earnings due to large amount of adjustments. -3wid1SOm
考题2 qs= i+
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. .F2
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考题3 9`5.0 **
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. v6 | [p
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. o4@d,uIw^
考题4 (Q
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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. ?I:_FT
—— By P2 Lecture Emily Yao . 6y*Z+Zg
