【P2】Report on P2 Dec 09 sitting —— Emily Yao >p:fWQ6
Report on P2 Dec 09 sitting e@VRdh b
09年12月P2 Corporate reporting 的考题结构和相关知识点为: !+l,
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Question 1 Consolidated statement of financial position 50 marks &N nMz9
Professional and ethical behavior <a3XV
Question 2 Impairment of assets 2 25 marks p U/.|Sh
Question 3 Revenue recognition 25 marks Im#$iPIvT
Measurement of financial liability [!
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Events after the reporting period |g+5rVbd
Inventory valuation - lower of cost and NRV EHj
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Jointly controlled entity w;_=$L'H&G
Accounting for entity e:R[
Decommissioning cost __npX_4%S
Jointly controlled assets [ Ru Y'
Asset definition DR=1';63
Question 4 Financial instrument 25 marks C" WZsF^3
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.
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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. r P_ )*)
考题1 mg]dK p
(a)部分考到的主要的知识点为: xn[di-L F
Business combination achieved in stages - subsidiary to subsidiary np(<Ap r
Disposals - where control is retained + k:?;ZG
- subsidiary to associate gQwmY e
Goodwill (full value method) c5pG?jr+d
Intangible assets C 3gz)!3
Investment property 1)ne
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Provisions N"y4#W(Z@
Foreign transaction $!w% =
考生容易出错误的地方会出项在一下几方面: voE c'JET
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. IgJC> ;]u
2. Whether to recognize provision for restructuring. " Xc=<rX
3. Calculation of retained earnings due to large amount of adjustments. rK wkj)
考题2 _A*0K,F-
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. 3.Kdz}
考题3 {\I \4 P
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. K6oLSr+EAK
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. } d6^
考题4 eNb =`
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. Yw0@O1Cel
—— By P2 Lecture Emily Yao 0jH2. d=
