【P2】Report on P2 Dec 09 sitting —— Emily Yao MuF{STE>->
Report on P2 Dec 09 sitting {xRO.699
09年12月P2 Corporate reporting 的考题结构和相关知识点为: D]?yGI_
Question 1 Consolidated statement of financial position 50 marks v,Uu )Z
Professional and ethical behavior _<u>?
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Question 2 Impairment of assets 2 25 marks j2s{rQQ
Question 3 Revenue recognition 25 marks UId?a} J
Measurement of financial liability "@UyUL
Events after the reporting period 4u E |$
Inventory valuation - lower of cost and NRV En{<
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Jointly controlled entity Y3g<%6
Accounting for entity 'J8Ga<s7C
Decommissioning cost @ y8)
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Jointly controlled assets NX8.
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Asset definition 6vf <lmN
Question 4 Financial instrument 25 marks 8+Abw)] s
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. l,ic-Y1
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. n'8 3P%x
考题1
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(a)部分考到的主要的知识点为: < Y)A ez
Business combination achieved in stages - subsidiary to subsidiary e4<St`K
Disposals - where control is retained C&f{LpB`
- subsidiary to associate S z-TarTF
Goodwill (full value method) TJU Yd9O4[
Intangible assets @me ( pn
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Investment property o?5;l`.L}
Provisions %mRnJgV5k
Foreign transaction d,E2l ~s
考生容易出错误的地方会出项在一下几方面: >6gduD!6I
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. h@ @ q:I=
2. Whether to recognize provision for restructuring. I] Ws
3. Calculation of retained earnings due to large amount of adjustments. ^K 0oJg.E
考题2 o3Z<tI8-V
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. AA5 UOg\jI
考题3 R=
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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. O'
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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. "ZP)[ [Rd
考题4 [<.dOe7|
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. FDTC?Ii O
—— By P2 Lecture Emily Yao /X;!
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