【P2】Report on P2 Dec 09 sitting —— Emily Yao >r4Y \"/j
Report on P2 Dec 09 sitting "PDS
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: gR _b~ ^
Question 1 Consolidated statement of financial position 50 marks UtG
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Professional and ethical behavior 3' :[i2[
Question 2 Impairment of assets 2 25 marks 33v%e
Question 3 Revenue recognition 25 marks ,<
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Measurement of financial liability KoQ_: `
Events after the reporting period
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Inventory valuation - lower of cost and NRV #(7R X}
Jointly controlled entity z*k 3q`=>
Accounting for entity ''\cBM!
Decommissioning cost {7M4SC@p|
Jointly controlled assets fB @pwmu
Asset definition h.s< 0.
Question 4 Financial instrument 25 marks g:HbmXOBpj
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. v_1JH<GJ-
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. R2H\
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考题1 sJYKt
(a)部分考到的主要的知识点为: P". qL 5
Business combination achieved in stages - subsidiary to subsidiary U}vtVvx
Disposals - where control is retained m(7_ZiL=
- subsidiary to associate 6Nd_YX
Goodwill (full value method) >* Qk~kv<%
Intangible assets in;+d~?
Investment property j|$ y)FBX
Provisions Vo9)KxR
Foreign transaction ,9l!fT?iH
考生容易出错误的地方会出项在一下几方面: cdU
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +[l{C+p
2. Whether to recognize provision for restructuring. Nm :|C 3_I
3. Calculation of retained earnings due to large amount of adjustments. ;Wrd=)Ka
考题2 zKAyfn.A
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. $ lG --s
考题3 !E>3N:
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. CPCB!8-5
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ;uo|4?E:\(
考题4 K
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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. P@T $ 6%~
—— By P2 Lecture Emily Yao W!9f'Yn
