【P2】Report on P2 Dec 09 sitting —— Emily Yao as J)4ema
Report on P2 Dec 09 sitting j0@[Br %7
09年12月P2 Corporate reporting 的考题结构和相关知识点为: b!M"VDj
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Question 1 Consolidated statement of financial position 50 marks 7FRmx 4(!
Professional and ethical behavior ~c6}
Question 2 Impairment of assets 2 25 marks ^n s@O +Fk
Question 3 Revenue recognition 25 marks *L!!]Q2c
Measurement of financial liability Y!;|ld
Events after the reporting period z({hiVs
Inventory valuation - lower of cost and NRV p !s}=wI `
Jointly controlled entity z0/}
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Accounting for entity T?4G'84nN
Decommissioning cost /lafve~
Jointly controlled assets %#$ EP7"J
Asset definition G7D2{J{1
Question 4 Financial instrument 25 marks 4
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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. LzYO$Ir:g
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. {[+2n]f_G
考题1 $8a(veXd
(a)部分考到的主要的知识点为: I$8" N]/C
Business combination achieved in stages - subsidiary to subsidiary < })'Y~i
Disposals - where control is retained 6m6zA/
- subsidiary to associate D-,L&R!`
Goodwill (full value method) [e1S^pI
Intangible assets L<fvKmo(fw
Investment property !+:ov'F
Provisions @^uH`mc
Foreign transaction }. z&P'
考生容易出错误的地方会出项在一下几方面: w9|w2UK
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. >2By
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2. Whether to recognize provision for restructuring. t='# |');
3. Calculation of retained earnings due to large amount of adjustments. c s fgJ^ n
考题2 }2ZsHM^]%
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. `_&Vt=7lG
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. F4e:ZExJ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >CkjUZu]&
考题4 !~h}8 'a?
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. DLCkM*'
—— By P2 Lecture Emily Yao !
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