【P2】Report on P2 Dec 09 sitting —— Emily Yao D#R5G
Report on P2 Dec 09 sitting aGY R:jR$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 1S
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Question 1 Consolidated statement of financial position 50 marks 1{{z[ w#
Professional and ethical behavior P oTJ
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Question 2 Impairment of assets 2 25 marks |#G.2hMFr
Question 3 Revenue recognition 25 marks <=2\xJfxB
Measurement of financial liability Tl>D=Vnhh
Events after the reporting period `5,46_
Inventory valuation - lower of cost and NRV VJquB8?H
Jointly controlled entity y}Ji( q~
Accounting for entity k'Is]=3
Decommissioning cost P]w5`aBM
Jointly controlled assets yh~*Kt]9Ya
Asset definition }n /6.%
Question 4 Financial instrument 25 marks d^AXhQjQN-
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. =Ji+GJ <,9
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. 03Czx `
考题1 H8@1Kt
(a)部分考到的主要的知识点为: *l\wl @{
Business combination achieved in stages - subsidiary to subsidiary fg"]4&` j-
Disposals - where control is retained g:&YSjO>G
- subsidiary to associate IL*Ghq{/
Goodwill (full value method) mN +
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Intangible assets 5eS0
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Investment property 2ZUI~:U Z
Provisions .yK~FzL
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Foreign transaction I|&< !{Rq
考生容易出错误的地方会出项在一下几方面: YQ/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. o3C7JG
2. Whether to recognize provision for restructuring. kF{'?R5 w
3. Calculation of retained earnings due to large amount of adjustments. 8x":7 yV&
考题2 Q> OBK&
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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. "&!7wH ,A
考题3 r2dU>U*:4
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. .T;:6/??1
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. rLP:kP'b
考题4
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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. ol^uM .k%_
—— By P2 Lecture Emily Yao B<^yT@Wc
