【P2】Report on P2 Dec 09 sitting —— Emily Yao ?121 as}z
Report on P2 Dec 09 sitting dkC_Sh{
09年12月P2 Corporate reporting 的考题结构和相关知识点为: H-t$A, [
Question 1 Consolidated statement of financial position 50 marks H M(X8iNt
Professional and ethical behavior e O~p"d-|
Question 2 Impairment of assets 2 25 marks pPxgjX
Question 3 Revenue recognition 25 marks _W@sFv%sj
Measurement of financial liability |`y U \
Events after the reporting period C{
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Inventory valuation - lower of cost and NRV 8-gl
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Jointly controlled entity !pfpT\i]N:
Accounting for entity "r`2V- E
Decommissioning cost A46dtFD{
Jointly controlled assets [-`s`g-
Asset definition ^?|4<Rm
Question 4 Financial instrument 25 marks *56j'FX
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 9~^k3!>0
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. A99 ;bf}"
考题1 !C4)P3k
(a)部分考到的主要的知识点为: };r E N`L
Business combination achieved in stages - subsidiary to subsidiary yC@PMyE]
Disposals - where control is retained DI/d(oFv`
- subsidiary to associate [4 EIy"
Goodwill (full value method) D=LsoASVI
Intangible assets n[BYBg1yG
Investment property L
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Provisions @@a#DjE%/
Foreign transaction "4KyJ;RA*
考生容易出错误的地方会出项在一下几方面: )a!f")@uz
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. b4$g$()
2. Whether to recognize provision for restructuring. #_Uo^M w
3. Calculation of retained earnings due to large amount of adjustments. T&1-gswr:
考题2 N) jNvzm
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. DZ`,QWuA
考题3 Z a,o
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. Ur[ai6LNG
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. vh|m[ p
考题4
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这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. rD6NUS
—— By P2 Lecture Emily Yao \ k$cg ~
