【P2】Report on P2 Dec 09 sitting —— Emily Yao pW4 cX
Report on P2 Dec 09 sitting }i!J/tJ)b
09年12月P2 Corporate reporting 的考题结构和相关知识点为: d z Zb
Question 1 Consolidated statement of financial position 50 marks 9mZ
Professional and ethical behavior A 7[:5$
Question 2 Impairment of assets 2 25 marks !?Wp+e6
Question 3 Revenue recognition 25 marks gv5*!eI
Measurement of financial liability ^n0]dizB
Events after the reporting period e{Z &d
Inventory valuation - lower of cost and NRV }1IpON
Jointly controlled entity m,fA eln
Accounting for entity Jmx Ko+-
Decommissioning cost 86nN"!{l:
Jointly controlled assets H#ClIh?'b
Asset definition eYx Kp!f
Question 4 Financial instrument 25 marks |JCU<_<
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. A_KW(;50
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. vm>b
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考题1 'uy/o)L
(a)部分考到的主要的知识点为: fFQ|T:vm
Business combination achieved in stages - subsidiary to subsidiary Y3Q9=u*5
Disposals - where control is retained R :B^
- subsidiary to associate ToYAW,U[d
Goodwill (full value method) l& ?ii68/
Intangible assets Z1"v}g
Investment property v0L\0&+
Provisions Ewg:HX7<(
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: zXRlo]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. rx}r~0 i
2. Whether to recognize provision for restructuring. !>:?rSg*
3. Calculation of retained earnings due to large amount of adjustments. AlJ} >u
考题2 Nz)l<S9>
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. <_Q1k>
考题3 Is R!'%Pu
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. itMg|%B%
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. K #.
考题4 p) +k=b
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. / &4U6a
—— By P2 Lecture Emily Yao 0]4(:(B
