【P2】Report on P2 Dec 09 sitting —— Emily Yao RE!WuLs0"
Report on P2 Dec 09 sitting MR
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: =eA|gt
Question 1 Consolidated statement of financial position 50 marks `0upm%A
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks C:1(<1K
Question 3 Revenue recognition 25 marks ^!tX+`,6^
Measurement of financial liability g}~s"Sz
Events after the reporting period <EnmH/C.
Inventory valuation - lower of cost and NRV B7Ket8<J
Jointly controlled entity +}jzge"
Accounting for entity jTwSyW
Decommissioning cost qkfof{z
Jointly controlled assets u^Cl
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Asset definition tGOJ4 =
Question 4 Financial instrument 25 marks _J C*4
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. .# y#u={{l
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.
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考题1 .H|Z3d!Jj
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary W2` 3 p
Disposals - where control is retained iv
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- subsidiary to associate X
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Goodwill (full value method) ,u@:(G
Intangible assets **P P
Investment property Ry[7PLn]
Provisions Q`i@['?p
Foreign transaction &zYQ H @
考生容易出错误的地方会出项在一下几方面: g?v/ u:v>W
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Km x4bp4
2. Whether to recognize provision for restructuring. j&ti "|2\
3. Calculation of retained earnings due to large amount of adjustments. )
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考题2 @
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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. @zGF9O<3,@
考题3 5 CnNp?.t^
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. S^R dj ]
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 7
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考题4 W,8Uu 1X =
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. N-N]BS6
—— By P2 Lecture Emily Yao Ft;x@!h %
