【P2】Report on P2 Dec 09 sitting —— Emily Yao @GeHWv
Report on P2 Dec 09 sitting %{'4.
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: >];"N{ A
Question 1 Consolidated statement of financial position 50 marks eaAPKx
Professional and ethical behavior ;?~
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Question 2 Impairment of assets 2 25 marks 5[R?iS GL1
Question 3 Revenue recognition 25 marks
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Measurement of financial liability UA(;fZ @
Events after the reporting period bE I!Ja
Inventory valuation - lower of cost and NRV 6fGK (r
Jointly controlled entity 9)lZyE}
Accounting for entity zP nC=h|g
Decommissioning cost kUbnVF5'
Jointly controlled assets vgThK9{m;
Asset definition S #2[%o
Question 4 Financial instrument 25 marks '5 rU e\k
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. Gr
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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. 3.),bm
考题1 i0ybJOa4
(a)部分考到的主要的知识点为: c<jB6|.=2
Business combination achieved in stages - subsidiary to subsidiary SFp
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Disposals - where control is retained k
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- subsidiary to associate `{}@@]
Goodwill (full value method) ( 3;`bvYH"
Intangible assets ;J=: IEk
Investment property .@k *p >K
Provisions C *rd;+1A
Foreign transaction *s\sa+2al
考生容易出错误的地方会出项在一下几方面: 1VLLo~L %
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. fA^SD"xf
2. Whether to recognize provision for restructuring. #{,h@g}W
3. Calculation of retained earnings due to large amount of adjustments. ? OsS`)T
考题2 L_?$ayZ;
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. &yLc1#H
考题3 \]8i} E1
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. @a(oB. i
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ym%o}( v-
考题4 D9o*8h2$
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. n(R_#,Hs
—— By P2 Lecture Emily Yao o](.368+4
