【P2】Report on P2 Dec 09 sitting —— Emily Yao p*| Ct
Report on P2 Dec 09 sitting CJt(c,!z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 86 W.z6
Question 1 Consolidated statement of financial position 50 marks }*VRj;
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Professional and ethical behavior /\m>PcPa
Question 2 Impairment of assets 2 25 marks BrsBB"<o,
Question 3 Revenue recognition 25 marks 41c4Xj?'
Measurement of financial liability P]H4!}M
Events after the reporting period p5#UH
Inventory valuation - lower of cost and NRV &,'CHBM
Jointly controlled entity }T"&4Rvs2R
Accounting for entity B1va]=([)W
Decommissioning cost J'*`K>wV
Jointly controlled assets O7y IFqI=/
Asset definition yK w.69.
Question 4 Financial instrument 25 marks WB\chb%ej#
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. _^p\
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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. 90">l^HX=
考题1 s$xm
(a)部分考到的主要的知识点为: ?{r -z3@ N
Business combination achieved in stages - subsidiary to subsidiary c
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Disposals - where control is retained 43Ua@KNi
- subsidiary to associate > Dq&[9,8
Goodwill (full value method) v|:TYpk u3
Intangible assets R@2*Lgxz~
Investment property :</KgR0I
Provisions :)kWQQ +,
Foreign transaction h z rS_v
考生容易出错误的地方会出项在一下几方面: /H*n(d
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. RH "EO4
2. Whether to recognize provision for restructuring. ]EEac
3. Calculation of retained earnings due to large amount of adjustments. )pw53,7>aN
考题2 +z+u=)I
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. +,J!xy+~,
考题3 K&up1nZ@(
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. y>&
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. YT<(2u#Ng
考题4 m,r>E%;Cj
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. }M &hcw<
—— By P2 Lecture Emily Yao RIq\IQ_|
