【P2】Report on P2 Dec 09 sitting —— Emily Yao 6S},
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Report on P2 Dec 09 sitting {0r0\D>bw
09年12月P2 Corporate reporting 的考题结构和相关知识点为: nz%DM<0$
Question 1 Consolidated statement of financial position 50 marks G
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Professional and ethical behavior ;$HftG>B
Question 2 Impairment of assets 2 25 marks ' -wj9OU
Question 3 Revenue recognition 25 marks FOb0uj=(v
Measurement of financial liability 6=kEyJT'
Events after the reporting period RXNn[A4xfY
Inventory valuation - lower of cost and NRV %Celc#v
Jointly controlled entity N>Xo_-QCY
Accounting for entity x; w6na
Decommissioning cost _ "E$ v&_
Jointly controlled assets 5 CuuG<0
Asset definition Ig
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Question 4 Financial instrument 25 marks Nv$ R\' 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. 9 X[kEl
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. 84$nT>c
考题1 }~2LW" 1'
(a)部分考到的主要的知识点为: Mc@e0
Business combination achieved in stages - subsidiary to subsidiary "_P
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Disposals - where control is retained AJt+p&I[J
- subsidiary to associate ih)zG
Goodwill (full value method) &)2 i[X
Intangible assets Y2| #V#
Investment property \$R_YKGf1G
Provisions bw (a6qKK
Foreign transaction t9nqu!
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考生容易出错误的地方会出项在一下几方面: Y1L[;)H n
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ]E7F /O/.
2. Whether to recognize provision for restructuring. ^/uA?h:]\
3. Calculation of retained earnings due to large amount of adjustments. czA5n
考题2 Y)1PB+
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. &\#sI9
考题3 @>u}eB>Kn
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. S
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. imo$-}A
考题4 @#<D ^"
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. -^K"Z
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—— By P2 Lecture Emily Yao *jLJcb*.Ap
