【P2】Report on P2 Dec 09 sitting —— Emily Yao g @I6$Z
Report on P2 Dec 09 sitting ; < )~Y-
09年12月P2 Corporate reporting 的考题结构和相关知识点为: !
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Question 1 Consolidated statement of financial position 50 marks :4 S%'d7
Professional and ethical behavior |]Z:&[D]i
Question 2 Impairment of assets 2 25 marks yV3^Qtb!
Question 3 Revenue recognition 25 marks (R~]|?:wt
Measurement of financial liability E@ 05e
Events after the reporting period I oy
Inventory valuation - lower of cost and NRV wv
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Jointly controlled entity 9z;HsU v
Accounting for entity r,goRK.
Decommissioning cost g[>\4B9t
Jointly controlled assets (KZHX 5T=
Asset definition b*fgv9Kh'
Question 4 Financial instrument 25 marks 0n ~ Zz
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. yL^UE=#C_
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. aq+Y7IR_
考题1 +bK .NcS
(a)部分考到的主要的知识点为: oBq 49u 1
Business combination achieved in stages - subsidiary to subsidiary 3( $"q]Y
Disposals - where control is retained ]{
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- subsidiary to associate { wF&+kH3
Goodwill (full value method) vkS)E0s
Intangible assets u JR%0 E7!
Investment property \? j E#^
Provisions o[ENp'r
Foreign transaction 2-zT$`[]J
考生容易出错误的地方会出项在一下几方面: Ee1LO#^_6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =@u 5|:
2. Whether to recognize provision for restructuring. ._ wkj
3. Calculation of retained earnings due to large amount of adjustments. c(co\A.]:6
考题2 FEPXu
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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. f W`&'!
考题3 &bqT /H18
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. 04%S+y.6&Y
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 dt[k\ !-v
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. YJs|c\ eq?
—— By P2 Lecture Emily Yao P+t#4J
