【P2】Report on P2 Dec 09 sitting —— Emily Yao NX
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Report on P2 Dec 09 sitting | WJ]7 C
09年12月P2 Corporate reporting 的考题结构和相关知识点为: y>t:flD*
Question 1 Consolidated statement of financial position 50 marks YC 4
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Professional and ethical behavior >H;m [
Question 2 Impairment of assets 2 25 marks 46)[F0,$r
Question 3 Revenue recognition 25 marks ~cp=B>*(
Measurement of financial liability W f "$
Events after the reporting period U1/I( w
Inventory valuation - lower of cost and NRV /2T
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Jointly controlled entity _J \zj
Accounting for entity g,WTXRy
Decommissioning cost v7@"9Uw}
Jointly controlled assets r1IvA^X
Asset definition 8i;drvf
Question 4 Financial instrument 25 marks ^, =}'H ]
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. Gev\bQa
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. |=:@<0.'
考题1 Xlug{ Uh
(a)部分考到的主要的知识点为: \6a' p
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Business combination achieved in stages - subsidiary to subsidiary a'Cny((
Disposals - where control is retained B0yGr\KJ
- subsidiary to associate {~51h}>b#
Goodwill (full value method) V+1c<LwT
Intangible assets }03
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Investment property cu5}(
Provisions l[5** ?#
Foreign transaction rN#9p+t$
考生容易出错误的地方会出项在一下几方面: 3v3cK1K@oE
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 9:RV5
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2. Whether to recognize provision for restructuring. sV 5k@1Y
3. Calculation of retained earnings due to large amount of adjustments. Oz\J
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考题2 Y'P^]Q=}_#
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. -}T7F+
考题3 z"7?I$N Q
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. AX{<d@z`j
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 V]Ccj\Oi
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. ,ynN801\m
—— By P2 Lecture Emily Yao )ZLj2H <
