【P2】Report on P2 Dec 09 sitting —— Emily Yao X9?0`6Li
Report on P2 Dec 09 sitting ' <'5BeU
09年12月P2 Corporate reporting 的考题结构和相关知识点为: aGAr24]y
Question 1 Consolidated statement of financial position 50 marks >h.HW
Professional and ethical behavior Pa"Kk9!o36
Question 2 Impairment of assets 2 25 marks g?*D )W U
Question 3 Revenue recognition 25 marks .3#Xjhebvu
Measurement of financial liability qpzyl~g:C
Events after the reporting period olKM0K
Inventory valuation - lower of cost and NRV . BX*C
Jointly controlled entity ?Ss ~!38
Accounting for entity +G+1B6 S
Decommissioning cost d^ `; tD
Jointly controlled assets /FjdcH=
Asset definition UID `3X
Question 4 Financial instrument 25 marks ]@~%i=. 7
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. \ 7IT[<Se
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. `fl$ o6S/
考题1 b1G6'~U -
(a)部分考到的主要的知识点为: u|k_OUTq
Business combination achieved in stages - subsidiary to subsidiary B
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Disposals - where control is retained U
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- subsidiary to associate 1H -~+lf
Goodwill (full value method) ^z~d rcR
Intangible assets -9Ygn_ M
Investment property ;|W:,a{kS
Provisions sHPj_d#
Foreign transaction s'OK])>`
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. L[< CEk
2. Whether to recognize provision for restructuring. J*m7
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3. Calculation of retained earnings due to large amount of adjustments. \rE ] V,,2
考题2 43 <i3O
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. p*Yx1er1
考题3 <9T,J" y
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. ?b93! Q1
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 'I :_}q
考题4 |C5{[ z
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. #%L_wJB-
—— By P2 Lecture Emily Yao qE VpkvEq
