【P2】Report on P2 Dec 09 sitting —— Emily Yao ReRRFkO"2
Report on P2 Dec 09 sitting a'\`Mi@rb
09年12月P2 Corporate reporting 的考题结构和相关知识点为: rQWft r^
Question 1 Consolidated statement of financial position 50 marks 7+y sE
Professional and ethical behavior \u*,~J)z
Question 2 Impairment of assets 2 25 marks lG{J
Question 3 Revenue recognition 25 marks uYl ?Q
Measurement of financial liability cO8;2u,Gvi
Events after the reporting period @6gz)
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Inventory valuation - lower of cost and NRV 2::T, Z
Jointly controlled entity Rl(b tr1w
Accounting for entity rYLNV!_
Decommissioning cost 56 )B/0=
Jointly controlled assets ]}B&-Yp
Asset definition ;gc 2vDMv
Question 4 Financial instrument 25 marks ,&k 5 Qq
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. t.w?OyO
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. pZR^ HOq
考题1 X#o:-FKf
(a)部分考到的主要的知识点为: #?/.LMn{
Business combination achieved in stages - subsidiary to subsidiary x:2_F
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Disposals - where control is retained -L[K1;Xv"
- subsidiary to associate Y7p#K<y]9
Goodwill (full value method) ?{[H+hzz0
Intangible assets wEp/bR1=
Investment property o ).pF">jh
Provisions F 6Ol5
Foreign transaction m Z5UaSG
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. H!A^ MI
2. Whether to recognize provision for restructuring. ^TjFR*S'E
3. Calculation of retained earnings due to large amount of adjustments. dlU=k9N-
考题2 qM `SN4C
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. C
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考题3 r[lHYO
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. wHCsEp(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. L{=z}QO
考题4 i^>
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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. r=k}EP&<
—— By P2 Lecture Emily Yao v6r w.
