【P2】Report on P2 Dec 09 sitting —— Emily Yao <pp<%~_Z
Report on P2 Dec 09 sitting R1/87eB
09年12月P2 Corporate reporting 的考题结构和相关知识点为: mEVne.D
Question 1 Consolidated statement of financial position 50 marks &h67LMD!
Professional and ethical behavior c&>==pI]k
Question 2 Impairment of assets 2 25 marks k_A
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Question 3 Revenue recognition 25 marks F qH@i Z
Measurement of financial liability K4|{[YpPB
Events after the reporting period j87IxB?o
Inventory valuation - lower of cost and NRV
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Jointly controlled entity c
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Accounting for entity L\/ YS;Y
Decommissioning cost %>)&QZig/
Jointly controlled assets 1Zi(5S)
Asset definition :d`8:gv?
Question 4 Financial instrument 25 marks h"849c;C.
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. *s}j :fJ
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. 7nOn^f D
考题1 F3,djZq
(a)部分考到的主要的知识点为: ;d{ lvKk
Business combination achieved in stages - subsidiary to subsidiary Z`97=
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Disposals - where control is retained EC0M0q Q
- subsidiary to associate d*(wU>J '
Goodwill (full value method) vo3[)BDbT
Intangible assets j[q$;uSD
Investment property _3{,nhkf:!
Provisions $ix*xm. 4m
Foreign transaction %. -nZ C
考生容易出错误的地方会出项在一下几方面: u*C"d1v=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. _0c$SK
2. Whether to recognize provision for restructuring. Da WzQe=
3. Calculation of retained earnings due to large amount of adjustments. S&w(H'4N
考题2 "RG #e +
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. Pln*?o
考题3 `h+1u`FJ
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. Ze>Pg.k+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ukH?O)0O
考题4 b / 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. 2`]_c=
—— By P2 Lecture Emily Yao 9'S~zG%{
