【P2】Report on P2 Dec 09 sitting —— Emily Yao G N=8;Kq%
Report on P2 Dec 09 sitting }Kp$/CYd
09年12月P2 Corporate reporting 的考题结构和相关知识点为: cLvnLaA}
Question 1 Consolidated statement of financial position 50 marks _[i.)8$7
Professional and ethical behavior U2tgBF?)A
Question 2 Impairment of assets 2 25 marks {K}Dpy
Question 3 Revenue recognition 25 marks
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Measurement of financial liability
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Events after the reporting period ) EQI>1_
Inventory valuation - lower of cost and NRV 9j5|o([J
Jointly controlled entity %_CL/H
Accounting for entity 6@3v+Vf'
Decommissioning cost _qpIdQBo
Jointly controlled assets 3) 9e-@
Asset definition vu}U2 0@
Question 4 Financial instrument 25 marks 0NU3%
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. E>gLUMG$
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. ,\#j6R,{I
考题1 UV av^<_
(a)部分考到的主要的知识点为: Evqy e;
Business combination achieved in stages - subsidiary to subsidiary 2"j&_$#l5X
Disposals - where control is retained l
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- subsidiary to associate z 4` :n.
Goodwill (full value method) I9rQX9 #B
Intangible assets 4:733Q3oK
Investment property =|dm#w_L"
Provisions Z= ;=9<vA
Foreign transaction qW|h"9sr
考生容易出错误的地方会出项在一下几方面: }H
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. g>' 6"p;
2. Whether to recognize provision for restructuring. * C Az_s<
3. Calculation of retained earnings due to large amount of adjustments. C8YStT
考题2 *f{ 4 _ts
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. yB=R7E7
考题3 zf5%|7o
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. _ouZd.
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. H@ty'z ?
考题4 .x/H2r'1
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. <7B;_3/
—— By P2 Lecture Emily Yao B}* \ pdJ
