【P2】Report on P2 Dec 09 sitting —— Emily Yao C& 0iWY\a
Report on P2 Dec 09 sitting ]}/LNO*L"
09年12月P2 Corporate reporting 的考题结构和相关知识点为: I:
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Question 1 Consolidated statement of financial position 50 marks Bb];qYuCO
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks YPAMf&jEF
Question 3 Revenue recognition 25 marks
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Measurement of financial liability 9)p VDS
Events after the reporting period uX@RdkC
Inventory valuation - lower of cost and NRV m (nGtrQJm
Jointly controlled entity ^8dJJ*
Accounting for entity X}`|"NIk.
Decommissioning cost %n`wU-?lK
Jointly controlled assets 2<Pi2s'
Asset definition 9;u$a^R.
Question 4 Financial instrument 25 marks %s~MfK.k
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. '+B cPB?E
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. 50
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考题1 ,u|vpN
(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 j+Nu n
Disposals - where control is retained e!*d(lHKos
- subsidiary to associate c@)k#/[[b
Goodwill (full value method) vj<HthC.k
Intangible assets v\ggFrG]
Investment property y5>859"h
Provisions ?4wS/ _C/
Foreign transaction 7g3vh%G.
考生容易出错误的地方会出项在一下几方面: I,D24W4l
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. w> `3{MTQ
2. Whether to recognize provision for restructuring. uJ,>Y#
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3. Calculation of retained earnings due to large amount of adjustments. :0ZFbI y
考题2 D`3m%
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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. Ia:n<sZU
考题3 k}y1I
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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. yhQv $D,^f
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. |cL'4I>b9
考题4 ZLe@ O~f;%
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. aS?A3h4WM_
—— By P2 Lecture Emily Yao ?!1K@/!
