【P2】Report on P2 Dec 09 sitting —— Emily Yao a40>_;}:x
Report on P2 Dec 09 sitting B<$6Dj%L
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks PL!dkaD^y>
Professional and ethical behavior 0dI7{o;<|
Question 2 Impairment of assets 2 25 marks "?W8 o[c +
Question 3 Revenue recognition 25 marks ">S1,rhgS
Measurement of financial liability `krVfE;_
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Events after the reporting period 9>vB,8
Inventory valuation - lower of cost and NRV U!RIeC
Jointly controlled entity (Kg )cc[B`
Accounting for entity y&\t72C$Fi
Decommissioning cost [9Tnp ]q
Jointly controlled assets %.Kr`#lCr
Asset definition lL5* l,)To
Question 4 Financial instrument 25 marks g2rH"3sC
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.
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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. X &G]ci
考题1 F&3 :]1
(a)部分考到的主要的知识点为: knb0_n A
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained > %Hw008
- subsidiary to associate g?Rq .py]!
Goodwill (full value method) i~M-V=Zg
Intangible assets ?[WUi x;
Investment property M pk7$=hjc
Provisions 3Q )"
Foreign transaction >%n6n! "
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +Q[SddI
2. Whether to recognize provision for restructuring. +>c%I&h}`
3. Calculation of retained earnings due to large amount of adjustments. |S]fs9
考题2 (OavgJ+Y
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. /c4$m3?]
考题3 Ywcgt|
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. uaCI2I
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. r/0AM}[!*j
考题4 RmO kb~
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. [[ Nn~7
—— By P2 Lecture Emily Yao _6]CT0
