【P2】Report on P2 Dec 09 sitting —— Emily Yao .{ -yveE
Report on P2 Dec 09 sitting iVI
09年12月P2 Corporate reporting 的考题结构和相关知识点为: _&/Zab5
Question 1 Consolidated statement of financial position 50 marks ~^S-
Professional and ethical behavior aK{\8L3]
Question 2 Impairment of assets 2 25 marks o ,yvi
Question 3 Revenue recognition 25 marks VO Qt{v{1|
Measurement of financial liability 4m*(D5Y=|
Events after the reporting period v~ \ 45eEA
Inventory valuation - lower of cost and NRV (UZ*36@PJx
Jointly controlled entity L\ %_<2
Accounting for entity )US/ bC!M$
Decommissioning cost Yg[IEy
Jointly controlled assets b- ?o?}*
Asset definition F4x7;?W{*
Question 4 Financial instrument 25 marks =T)2wc XBB
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. )^N8L<
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. /09=T yy/\
考题1 ]eW|}V7A:
(a)部分考到的主要的知识点为: ~ ""MeaM8[
Business combination achieved in stages - subsidiary to subsidiary $k ma#7
Disposals - where control is retained GZEonCk[&
- subsidiary to associate (NdgF+'=
Goodwill (full value method) s
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Intangible assets SN(=e#ljE
Investment property "
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Provisions Nr9[Vz?$P
Foreign transaction #sU~fq
考生容易出错误的地方会出项在一下几方面: A#X.c=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ]$*{<
2. Whether to recognize provision for restructuring. ib \[ ~rg
3. Calculation of retained earnings due to large amount of adjustments. o%%x'uC
考题2 4i/q^;`
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. 1gm/{w6O
考题3 "t:.mA<v
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. yZp:hs#
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. RYl3txw
考题4 AvE^
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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. i*R:WTw#
—— By P2 Lecture Emily Yao ;j U-<
