【P2】Report on P2 Dec 09 sitting —— Emily Yao ZOsn,nF
Report on P2 Dec 09 sitting :cz]8~i\
09年12月P2 Corporate reporting 的考题结构和相关知识点为: -w0>4JDs
Question 1 Consolidated statement of financial position 50 marks `h]f(
Professional and ethical behavior .OUE'5e p
Question 2 Impairment of assets 2 25 marks $S (" - 3
Question 3 Revenue recognition 25 marks (KU@hp-\
Measurement of financial liability *a.*Ha
Events after the reporting period XOFaS '.
Inventory valuation - lower of cost and NRV
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Jointly controlled entity N* -
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Accounting for entity Bbp9Q,4
Decommissioning cost 4 (gf!U
Jointly controlled assets eF\C?4
Asset definition .k(_ j.v
Question 4 Financial instrument 25 marks }e @-[RJ!
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Wuz~$SU
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. ^ %^0x'"
考题1 AXI:h"so
(a)部分考到的主要的知识点为: ' qVa/GJ
Business combination achieved in stages - subsidiary to subsidiary +.uk#K0o
Disposals - where control is retained e@By@r&nql
- subsidiary to associate F4{<;4N0
Goodwill (full value method) SW, Po>Y
Intangible assets 3S?+G)qKo
Investment property u'."E7o#
Provisions TR20{8"
Foreign transaction -qF| Y
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考生容易出错误的地方会出项在一下几方面: K@hUif|([
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. x~^nlnKVf
2. Whether to recognize provision for restructuring. v\FD~
3. Calculation of retained earnings due to large amount of adjustments. >$F]Ss)$
考题2 gV;GC{pY
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. 9m!fW|4
考题3 +.cv,1Vx
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. I-"{m/PEdg
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. V|`|CVFo]
考题4 z`SkKn0f
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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. BD+?A
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—— By P2 Lecture Emily Yao Awh)@iTL
