【P2】Report on P2 Dec 09 sitting —— Emily Yao XR =ebl
Report on P2 Dec 09 sitting 4EeV O 5
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 0I)eYksh
Question 1 Consolidated statement of financial position 50 marks REc90v2"
Professional and ethical behavior fZs}u<3Q)
Question 2 Impairment of assets 2 25 marks NxH%%>o>
Question 3 Revenue recognition 25 marks rf/ ]VAK
Measurement of financial liability rk+ s[Qi~
Events after the reporting period Ye^#]%m
Inventory valuation - lower of cost and NRV c -~i=C]
Jointly controlled entity "@+Z1k-8U
Accounting for entity v*y,PY1*
Decommissioning cost ` )=sQ 2P
Jointly controlled assets ) fuAd
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Asset definition abe5 As r
Question 4 Financial instrument 25 marks ^~B#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. 4d
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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. ;[C_ho
考题1 laCVj6Rk
(a)部分考到的主要的知识点为: _B&;z $
Business combination achieved in stages - subsidiary to subsidiary tR=1.M9 6Y
Disposals - where control is retained oj6=.
- subsidiary to associate 6[ Mu3.T
Goodwill (full value method) J"eE9FLM
Intangible assets YFcMU5_F
Investment property 8N<2R T8W
Provisions tT q2 AR|
Foreign transaction Rs]Y/9F;{
考生容易出错误的地方会出项在一下几方面: w V v@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. >.g
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2. Whether to recognize provision for restructuring. 93)1
3. Calculation of retained earnings due to large amount of adjustments. xs)SKG*
考题2 2Zq_zvKUt
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. ){J ,Z*&
考题3 jTsQsHq
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. rgv$MnG
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. V'N]u (^
考题4 utdus:B#0
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. of_
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—— By P2 Lecture Emily Yao a{I(Qh!}
