【P2】Report on P2 Dec 09 sitting —— Emily Yao [~,~ e
Report on P2 Dec 09 sitting \/I@&$"F
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Dtl381F J
Question 1 Consolidated statement of financial position 50 marks *`YR-+0
Professional and ethical behavior HA&][%^
Question 2 Impairment of assets 2 25 marks ymT&[+V
Question 3 Revenue recognition 25 marks f7mP4[+dS
Measurement of financial liability 3de<H =H'
Events after the reporting period `%EMhk
Inventory valuation - lower of cost and NRV /PN[ g~3
Jointly controlled entity J~9l+?
Accounting for entity c~[L ;_
Decommissioning cost X3
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Jointly controlled assets MQ9 9fD$
Asset definition *D! $gfa
Question 4 Financial instrument 25 marks tbrjTeC
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. _[zO?Div[
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ' \Z54$
考题1 (?Fz{
(a)部分考到的主要的知识点为: ,.6Hh'^65^
Business combination achieved in stages - subsidiary to subsidiary );$_|]#
Disposals - where control is retained f8'D{OP"G
- subsidiary to associate 4<CHwIRHY
Goodwill (full value method) ~]a: 9Ev*
Intangible assets ,d'x]&a
Investment property C
vfm ,BL
Provisions ,Ua`BWF
Foreign transaction A6YkoYgC
考生容易出错误的地方会出项在一下几方面: jk,: IG
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. w0(A7 L:L
2. Whether to recognize provision for restructuring. rTT Uhd
3. Calculation of retained earnings due to large amount of adjustments. z )I
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考题2 U@yn%k9
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. fx2r\ usX[
考题3 @U08v_,
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. ~ \z7$9Q
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. _PZGns,u
考题4 ]p~w`_3v
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. gTcLS|& H
—— By P2 Lecture Emily Yao }t#uSz^
