【P2】Report on P2 Dec 09 sitting —— Emily Yao ")<5 VtV
Report on P2 Dec 09 sitting ;8a9S0eS
09年12月P2 Corporate reporting 的考题结构和相关知识点为: +lxjuEiae
Question 1 Consolidated statement of financial position 50 marks OY8P
Professional and ethical behavior SDB \6[D
Question 2 Impairment of assets 2 25 marks AEkjy h\
Question 3 Revenue recognition 25 marks "
6
~5RCZ
Measurement of financial liability zl( o/n
Events after the reporting period iBI->xU[U
Inventory valuation - lower of cost and NRV UE/JV_/S;
Jointly controlled entity D -d
Accounting for entity [:uHe#L
Decommissioning cost B<i(Y1n[
Jointly controlled assets LI].*n/v
Asset definition xkv%4H>
Question 4 Financial instrument 25 marks !o1IpTN
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. 4:-x!lt
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. +P8CC fPu
考题1 vn!5@""T
(a)部分考到的主要的知识点为: ] E:NmBN<
Business combination achieved in stages - subsidiary to subsidiary GUZ.Pw
Disposals - where control is retained d
::9,~
- subsidiary to associate .+kg1=s
Goodwill (full value method) *jvP4Nz)k
Intangible assets @T:J< ,
Investment property Tdm|=xI
Provisions )K$YL='kX
Foreign transaction Lq;T\m_de
考生容易出错误的地方会出项在一下几方面: '~
H`Ffd.
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Bal e_s^
2. Whether to recognize provision for restructuring. lrj&60R`w
3. Calculation of retained earnings due to large amount of adjustments. F]D{[dBf
考题2 ZZ
Hjv
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. -+Ot' ^
考题3 * V7mM?
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. 2gh=0%|\gx
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. xy
b=7
考题4 n_Qua|R
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. {Wi*B (
—— By P2 Lecture Emily Yao
$v #
