【P2】Report on P2 Dec 09 sitting —— Emily Yao
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: '
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Question 1 Consolidated statement of financial position 50 marks HL e^|
Professional and ethical behavior _on
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Question 2 Impairment of assets 2 25 marks 3] qlz?5
Question 3 Revenue recognition 25 marks Xo@YTol
Measurement of financial liability >-w=7,?'?z
Events after the reporting period UPKi/)C;
Inventory valuation - lower of cost and NRV .UrYF 0
Jointly controlled entity CJ?gj V6
Accounting for entity s\W
Decommissioning cost ;1.>"zX(
Jointly controlled assets >fye^Tx
Asset definition }o^A^
Question 4 Financial instrument 25 marks uit-Q5@~
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. * |H Z&}
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. {F :v$ K
考题1 ~RXpz-Ye
(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 v1C.\fL
Disposals - where control is retained }Hz-h4 Z
- subsidiary to associate :Nz?<3R0\
Goodwill (full value method) qu ~|d}0
Intangible assets F36ViN\b
Investment property A'( 7V
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Provisions R9l7CJM@
Foreign transaction M%{? \)s
考生容易出错误的地方会出项在一下几方面: {Tncq A
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. {(
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2. Whether to recognize provision for restructuring. 9"aFS=><
3. Calculation of retained earnings due to large amount of adjustments. ]zyX@=mM
考题2 p%"yBpSK
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. DAnb.0
考题3 WkaR{{nM
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$
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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. Iz )h z9k
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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. 9>Uq$B
—— By P2 Lecture Emily Yao <{ /;1Dru
