【P2】Report on P2 Dec 09 sitting —— Emily Yao j06X z\c
Report on P2 Dec 09 sitting O%
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: f|U
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Question 1 Consolidated statement of financial position 50 marks |JR;E$
Professional and ethical behavior *c 0\<BI
Question 2 Impairment of assets 2 25 marks Jd
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Question 3 Revenue recognition 25 marks kVH^(Pi
Measurement of financial liability -F]0Py8(
Events after the reporting period "TLY:V
Inventory valuation - lower of cost and NRV zUe)f~4
Jointly controlled entity OYj4G ?c
Accounting for entity Sh]g]x R
Decommissioning cost XDot3)2`
Jointly controlled assets
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Asset definition U&(TqRi,
Question 4 Financial instrument 25 marks {m<NPtp910
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. bnm3
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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. tH }$j
考题1 `:4\RcTb/
(a)部分考到的主要的知识点为: ? >\JX
Business combination achieved in stages - subsidiary to subsidiary ~ &UfnO
Disposals - where control is retained GWQ_X9+q
- subsidiary to associate AXQ G
Goodwill (full value method) F1q a`j^'
Intangible assets _ 6"YWR
Investment property 8.g (&F
Provisions `X =2
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Foreign transaction g4`)n`
考生容易出错误的地方会出项在一下几方面: T VuDK
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. x'uxSeH$
2. Whether to recognize provision for restructuring. Mzbbr57n
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 cc$L 56q
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. nVK`H@5fw
考题3 UImd* ;2TE
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. \0^ZNa?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. : k
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考题4 {e3XmVA I
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. :We}l;.jQ
—— By P2 Lecture Emily Yao o|FY-+
