【P2】Report on P2 Dec 09 sitting —— Emily Yao MJ*oeI!.=
Report on P2 Dec 09 sitting Tko CyD9
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @=aq&gb
Question 1 Consolidated statement of financial position 50 marks 37ri b
Professional and ethical behavior ek+8hnkh
Question 2 Impairment of assets 2 25 marks `Tm 8TZd66
Question 3 Revenue recognition 25 marks H |(*$!~e
Measurement of financial liability 0X S' v,|
Events after the reporting period I?:+~q}lZr
Inventory valuation - lower of cost and NRV ] aL [
Jointly controlled entity \8C*O{w
Accounting for entity 45 !`g+)
Decommissioning cost 5
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Jointly controlled assets j*3sjOoC
Asset definition &H p \("
Question 4 Financial instrument 25 marks }E)8soQR
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. A
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ?tal/uC
考题1
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(a)部分考到的主要的知识点为: 6|(7G64{
Business combination achieved in stages - subsidiary to subsidiary [{.\UkV@
Disposals - where control is retained o^.s!C%
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- subsidiary to associate 'Rar>oU
Goodwill (full value method) Z?G 3d(YT
Intangible assets &caO*R<#J}
Investment property N# xM_Mpt
Provisions F4aJr%!\6S
Foreign transaction U:5*i
考生容易出错误的地方会出项在一下几方面: XTn{1[.O
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. \-`oFe "
2. Whether to recognize provision for restructuring. A.'`FtV
3. Calculation of retained earnings due to large amount of adjustments. ;R-
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考题2 ,y{fqa4
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. @v:ILby4 -
考题3 y&O_Jyg <
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. k H( 3
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. \)6?u_(u
考题4 oVj A$|
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. (}7o
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—— By P2 Lecture Emily Yao YJtOdgG|q
