【P2】Report on P2 Dec 09 sitting —— Emily Yao d-X<+&VZ
Report on P2 Dec 09 sitting ~OXPn9qPp
09年12月P2 Corporate reporting 的考题结构和相关知识点为: alyWp
Question 1 Consolidated statement of financial position 50 marks @PutUYz
Professional and ethical behavior s~3"*
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Question 2 Impairment of assets 2 25 marks /@:I\&{f'9
Question 3 Revenue recognition 25 marks C1hp2CW$5/
Measurement of financial liability 04o (0 5K
Events after the reporting period R,8; GS42
Inventory valuation - lower of cost and NRV >o.4sN@
Jointly controlled entity
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Accounting for entity {;q
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Decommissioning cost O|d" 0P
Jointly controlled assets 09/Mg
Asset definition 05Ak[OOU>
Question 4 Financial instrument 25 marks /;
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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. c1Skt
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. 5 y0 N }}
考题1 ^8OK .iC
(a)部分考到的主要的知识点为: EJrP{GH
Business combination achieved in stages - subsidiary to subsidiary -a !?%
Disposals - where control is retained Kqm2TMO]>V
- subsidiary to associate 2)-Umq{]{
Goodwill (full value method) 0l;TZf=H
Intangible assets Pd)mLs Jg
Investment property 1N, </<"
Provisions :pq+SifP
Foreign transaction }"Clv /3_
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. 3s;^p,9
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2. Whether to recognize provision for restructuring. x. 8fxogz
3. Calculation of retained earnings due to large amount of adjustments. u^, eHO
考题2 yvv]iRk<
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. 6/6M.p
考题3 Xh+;$2l.B
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. a]]eQ(xQ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. kntYj}F(
考题4 D HQS7%)f`
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. fN &@y$
—— By P2 Lecture Emily Yao lha)4d
