【P2】Report on P2 Dec 09 sitting —— Emily Yao ,t+ATaOF
Report on P2 Dec 09 sitting hTG
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: |C&eH$?~=R
Question 1 Consolidated statement of financial position 50 marks aY:(0en]&
Professional and ethical behavior }ZmdX ^xB
Question 2 Impairment of assets 2 25 marks 1M;)$m:
Question 3 Revenue recognition 25 marks VvF&E>f C
Measurement of financial liability E7eVg*
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Events after the reporting period [d&Faa[`
Inventory valuation - lower of cost and NRV >Au<y,Tw
Jointly controlled entity 5ZKnxEW,(
Accounting for entity =
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Decommissioning cost Lv^ j
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Jointly controlled assets ^p 7 (
Asset definition Fo G<$9
Question 4 Financial instrument 25 marks >rFvT>@NU
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. _@OY C<
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. /MU<)[*Ro
考题1
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(a)部分考到的主要的知识点为: \
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Business combination achieved in stages - subsidiary to subsidiary '9/kDkt!
Disposals - where control is retained f.P( {PN
- subsidiary to associate Gj ^bz'2
Goodwill (full value method) 3 QHZC0AY
Intangible assets 1 I+5
Investment property O^x t
Provisions |"-,C} O
Foreign transaction j>b OnCp~
考生容易出错误的地方会出项在一下几方面: >@L
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. hrL<jcv|
2. Whether to recognize provision for restructuring. ; p_X7N
3. Calculation of retained earnings due to large amount of adjustments. *"CvB{XF&Z
考题2 " /'= gE
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. YQ)m?=+J
考题3
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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. $"FdS,*qKl
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. H\k5B_3OU
考题4 4AM*KI
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. @ubz?5
—— By P2 Lecture Emily Yao #CS>A# Lk
