【P2】Report on P2 Dec 09 sitting —— Emily Yao C{UF ~
Report on P2 Dec 09 sitting )@Zc?Da
09年12月P2 Corporate reporting 的考题结构和相关知识点为: - yC:?
Question 1 Consolidated statement of financial position 50 marks W&+y(Z-t
Professional and ethical behavior 1KTabj/C
Question 2 Impairment of assets 2 25 marks &gGs) $f[
Question 3 Revenue recognition 25 marks (VYR!(17
Measurement of financial liability U#;51 _
Events after the reporting period NqJ<!q)
Inventory valuation - lower of cost and NRV oe(9mYWKa6
Jointly controlled entity 6kt]`H`cfJ
Accounting for entity ,8c
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Decommissioning cost zBk_ -'z
Jointly controlled assets _m9 ~*
Asset definition ~@T+mHny
Question 4 Financial instrument 25 marks kqVg2#<@M
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. (O8,zqP9l
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. ${hy Nt
考题1 [1z{T(dh
(a)部分考到的主要的知识点为: ;".z[l *
Business combination achieved in stages - subsidiary to subsidiary " ;PG%_(
Disposals - where control is retained `OKo= e~,
- subsidiary to associate &sm
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Goodwill (full value method) koOy Z>
Intangible assets C( -[ Y!
Investment property bK3B3r#$
Provisions [AXsnpa/C
Foreign transaction 2?GXkPF2;A
考生容易出错误的地方会出项在一下几方面: HUj+ -
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. )K{o<m~WAo
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. pO"m~ mpA
考题2 "A%MVym."
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. &&X$d!V
考题3 q}>M& *
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. |/@0~O(6
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. W|;nJs:e
考题4 It%T7
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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. 0/ut:RV0
—— By P2 Lecture Emily Yao AK6=Ydu
