【P2】Report on P2 Dec 09 sitting —— Emily Yao 0at/c-K`
Report on P2 Dec 09 sitting |U:k, YH
09年12月P2 Corporate reporting 的考题结构和相关知识点为: N H[k Ni'
Question 1 Consolidated statement of financial position 50 marks C8J[Up
Professional and ethical behavior rMdt:`
Question 2 Impairment of assets 2 25 marks 9g9HlB&Ze
Question 3 Revenue recognition 25 marks F~,Mw 8
Measurement of financial liability {
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Events after the reporting period B{QBzx1L9c
Inventory valuation - lower of cost and NRV A!od9W6
Jointly controlled entity 0 !4Ts3qn1
Accounting for entity &C `Gg<
Decommissioning cost iN bIp"W
Jointly controlled assets { }:#G
Asset definition 3lf=b~Zi)
Question 4 Financial instrument 25 marks G!Op~p@Jm
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. 4Gk
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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. ]&o$b ]
考题1
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(a)部分考到的主要的知识点为: 2i)^ !c
Business combination achieved in stages - subsidiary to subsidiary OSRp0G20k\
Disposals - where control is retained DBo%fYst
- subsidiary to associate L ^r#o-H<
Goodwill (full value method) aZH:#lUlj
Intangible assets ty8q11[8
Investment property eQ$Y0qH1E
Provisions ;@mS^ik")$
Foreign transaction n4O]8C'lW9
考生容易出错误的地方会出项在一下几方面: b:U$x20n$
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. p\ Q5,eg
2. Whether to recognize provision for restructuring. AiwOc+R
3. Calculation of retained earnings due to large amount of adjustments. Sgeh %f
考题2 n7zm
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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. 3OrczJ=[UF
考题3 4.k0<
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. $[Sc0dz
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. "H=6j)Cb
考题4 us1Hu)
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助.
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—— By P2 Lecture Emily Yao h\$$JeSV]
