【P2】Report on P2 Dec 09 sitting —— Emily Yao tI(t%~> ^
Report on P2 Dec 09 sitting 9"l%tq_
09年12月P2 Corporate reporting 的考题结构和相关知识点为: n*]x02:LjZ
Question 1 Consolidated statement of financial position 50 marks !un"XI0`t<
Professional and ethical behavior {UjIxV(J
Question 2 Impairment of assets 2 25 marks C ^ k3* N
Question 3 Revenue recognition 25 marks Yv|bUZ @
Measurement of financial liability 'XjHB!!hU
Events after the reporting period
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Inventory valuation - lower of cost and NRV !&<Wc
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Jointly controlled entity ohG43&g~
Accounting for entity <MDFf nj
Decommissioning cost (j\UoKLRt
Jointly controlled assets X wn|.
Asset definition z8MpE
Question 4 Financial instrument 25 marks !-Tm u
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. i _Q4bhVj
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. b9!J}hto,
考题1 z@40 g)R2A
(a)部分考到的主要的知识点为: jq]\oY8y
Business combination achieved in stages - subsidiary to subsidiary 8CHf. SXh
Disposals - where control is retained yyYbB
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- subsidiary to associate ,@j& q
Goodwill (full value method) m+JG
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Intangible assets Zi '8~iEH
Investment property 3 jQ$72_
Provisions vmQ
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Foreign transaction 8*X
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考生容易出错误的地方会出项在一下几方面: % w/1Uo24
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. LB 5EGw
2. Whether to recognize provision for restructuring. {s^n|b}
3. Calculation of retained earnings due to large amount of adjustments. pl? J<48
考题2 y#SD-# I-
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. ' [M2Q"X
考题3 [
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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.
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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.
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考题4 AI`1N%Owi
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. oz7udY=]0
—— By P2 Lecture Emily Yao nT6iS}h
