【P2】Report on P2 Dec 09 sitting —— Emily Yao BlV k?n
Report on P2 Dec 09 sitting ;NrkX? Y
09年12月P2 Corporate reporting 的考题结构和相关知识点为: QPH2TXw
Question 1 Consolidated statement of financial position 50 marks s1!_zf_
Professional and ethical behavior gJVakR&
Question 2 Impairment of assets 2 25 marks !@ _( W
Question 3 Revenue recognition 25 marks 'xdM>y#S
Measurement of financial liability ~[i,f0O,
Events after the reporting period G~{xTpL
Inventory valuation - lower of cost and NRV I
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Jointly controlled entity *mM+(]8US
Accounting for entity TXi$Q%0W
Decommissioning cost C/Ig.KmXF{
Jointly controlled assets ua['rOnU
Asset definition GRC=G&G
Question 4 Financial instrument 25 marks TA}z3!-y*
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. >a]4}
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. -ANp88a
考题1 ]]s_ 8u 3
(a)部分考到的主要的知识点为: `F>1xMm
Business combination achieved in stages - subsidiary to subsidiary $
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Disposals - where control is retained (WK $
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- subsidiary to associate lHpo/
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Goodwill (full value method) C61KY7iyR
Intangible assets BEM+FG
Investment property xa #:oKF3
Provisions % 8kbX
Foreign transaction *n0k 2 p
考生容易出错误的地方会出项在一下几方面: hnM|=[wM
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. & 50Kn[
2. Whether to recognize provision for restructuring. aW3yl}`{
3. Calculation of retained earnings due to large amount of adjustments. oOuhbFu
考题2 kRgyvA,*;
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. `5`Pv'`
考题3 P,!k^J3:l
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. /|y3M/;F
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 2I:vie
考题4 ij6M E6
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. >]=1~ sF
—— By P2 Lecture Emily Yao PZO 7eEt8
