【P2】Report on P2 Dec 09 sitting —— Emily Yao biForT_no
Report on P2 Dec 09 sitting C1qlB8(Wh>
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @k# xr
Question 1 Consolidated statement of financial position 50 marks h SN38wy
Professional and ethical behavior _KBa`lhE
Question 2 Impairment of assets 2 25 marks Okd. ~
Question 3 Revenue recognition 25 marks H(O |y2
Measurement of financial liability 3qDbfO[
Events after the reporting period DeeV;?:
Inventory valuation - lower of cost and NRV bj_/
Jointly controlled entity k'sPA_|
Accounting for entity b.8T<@a
Decommissioning cost k9NHdi7&2
Jointly controlled assets W&[-QM8
Asset definition &' y}L'
Question 4 Financial instrument 25 marks ELg$tc
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. W59 xe&l
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. glkH??S
考题1 1=z\,~ b
(a)部分考到的主要的知识点为: MUCes3YJH
Business combination achieved in stages - subsidiary to subsidiary T[ g(S0 dz
Disposals - where control is retained b `}hw"f
- subsidiary to associate $:UD #eh0?
Goodwill (full value method)
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Intangible assets ,w= u?
Investment property {Q`Q2'@
Provisions lS!O(NzqE'
Foreign transaction G,1g~h%I$
考生容易出错误的地方会出项在一下几方面: *iyc,f^w
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. EN
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3. Calculation of retained earnings due to large amount of adjustments. >7 cDfv"
考题2 92N `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. V^><
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考题3 xJFcW+
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. ~E vGNnTL
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. s heCwhV
考题4 <^9 42y-=
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. znIS2{p/`
—— By P2 Lecture Emily Yao RX^Xtc"
