【P2】Report on P2 Dec 09 sitting —— Emily Yao 1')/ BM2
Report on P2 Dec 09 sitting }c,}+{q
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Sq==)$G
Question 1 Consolidated statement of financial position 50 marks g@" 6QA P
Professional and ethical behavior VVje|T^{Z
Question 2 Impairment of assets 2 25 marks f:g<Bz=u)*
Question 3 Revenue recognition 25 marks >heih%Ar0J
Measurement of financial liability Onoi6^G
Events after the reporting period W.,J'
Inventory valuation - lower of cost and NRV M>k7
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Jointly controlled entity Z_Ma|V?6
Accounting for entity OiY2l;
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Decommissioning cost Dl/_jM
Jointly controlled assets p:ST$ 1 K
Asset definition cw <DM%p
Question 4 Financial instrument 25 marks ig/71
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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. $Y0bjS2J
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. w } 2|Do$5
考题1 5t l}rmI`
(a)部分考到的主要的知识点为: @]#+`pZ4A
Business combination achieved in stages - subsidiary to subsidiary h?YjG^'9
Disposals - where control is retained L ou4M
- subsidiary to associate z ?"5= "D
Goodwill (full value method) p N]H p"v
Intangible assets @4B2O"z`
Investment property Nd!2 @?V4
Provisions A zz]TO
Foreign transaction 2 5 ZGuM
考生容易出错误的地方会出项在一下几方面: <p0$Q!^dK=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. W\<#`0tUt
2. Whether to recognize provision for restructuring. t1Khf
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 FvI`S >
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. lE|T'?/
考题3 BK d(
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. mQs'2Y6Oa
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. |f? C*t',
考题4 UXk8nH
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. 5!ReW39c ;
—— By P2 Lecture Emily Yao 47K5[R
