【P2】Report on P2 Dec 09 sitting —— Emily Yao 5'u<i
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Report on P2 Dec 09 sitting b^vQpiz
09年12月P2 Corporate reporting 的考题结构和相关知识点为: tw)mep
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Question 1 Consolidated statement of financial position 50 marks Q\sK"~@3
Professional and ethical behavior 4 s9LB
Question 2 Impairment of assets 2 25 marks nQ3A~ ()
Question 3 Revenue recognition 25 marks n|yO9:Uw<
Measurement of financial liability ] 7c=PC
Events after the reporting period SOaoo^,O
Inventory valuation - lower of cost and NRV k$:|- _(w
Jointly controlled entity p!AAF mc
Accounting for entity &_8 947
Decommissioning cost
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Jointly controlled assets _Y m2/ 3!
Asset definition XW92gI<O
Question 4 Financial instrument 25 marks @BMx!r5kn
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.
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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. -m#)B~)
考题1 DzRFMYBR
(a)部分考到的主要的知识点为: pEz_qy[#
Business combination achieved in stages - subsidiary to subsidiary %E;'ln4h&,
Disposals - where control is retained %mgE;~"&
- subsidiary to associate YtLt*I g%
Goodwill (full value method) vW@=<aS Z
Intangible assets <9b &<K:
Investment property e s0hm2HT3
Provisions kD"{g#c
Foreign transaction $<[79al#
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. G=bCNn<
2. Whether to recognize provision for restructuring. z` b,h\
3. Calculation of retained earnings due to large amount of adjustments. uCB=u[]y4
考题2 |k00Z+O(
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. |;{6 & S
考题3 j B{8u&kz)
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. f*
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }Ou}+ ^Bc
考题4 dqcL]e
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. ZWm6eD
—— By P2 Lecture Emily Yao _,*r_D61S
