【P2】Report on P2 Dec 09 sitting —— Emily Yao }8eu 9~
Report on P2 Dec 09 sitting |))O3]-
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 9D[Jn}E:
Question 1 Consolidated statement of financial position 50 marks b]6@
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Professional and ethical behavior u W0D m #
Question 2 Impairment of assets 2 25 marks g :eq B&&
Question 3 Revenue recognition 25 marks ?:DUsg
Measurement of financial liability AU 4K$hC^
Events after the reporting period #p7K2
Inventory valuation - lower of cost and NRV P$# {a2
Jointly controlled entity d6f+[<<
Accounting for entity ,X}Jpi;/
Decommissioning cost d;hv_h
Jointly controlled assets n5+Z|<3)
Asset definition Pr'Ij
Question 4 Financial instrument 25 marks ~ UNK[
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. !hjA
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. 0sfb$3y
考题1
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(a)部分考到的主要的知识点为: >/.w80<'
Business combination achieved in stages - subsidiary to subsidiary 0b(x@>
Disposals - where control is retained 0vZ49}mb)
- subsidiary to associate _b"K,[0o
Goodwill (full value method) tA8O( 9OV
Intangible assets sc&u NfJ
Investment property 7m4*dBTr
Provisions Vrn+"2pdJ
Foreign transaction p(6KJK\
考生容易出错误的地方会出项在一下几方面: * zt?y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. @p<t JR"M
2. Whether to recognize provision for restructuring. 7q(A&
3. Calculation of retained earnings due to large amount of adjustments. KBa ]s q_
考题2 8(>2+#exw
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. YL&)@h
考题3 i]15g@
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. 7S2"e[-x
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 5tl( $j
考题4 K$
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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. 722:2 {
—— By P2 Lecture Emily Yao u{&#Gci
