【P2】Report on P2 Dec 09 sitting —— Emily Yao R}K5'`[%ZY
Report on P2 Dec 09 sitting SgQmYaa
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]#Z$jq{ ,
Question 1 Consolidated statement of financial position 50 marks Z LFdnC@
Professional and ethical behavior C[/U y
Question 2 Impairment of assets 2 25 marks /: c,v-
Question 3 Revenue recognition 25 marks pdXgr)Uv
Measurement of financial liability =[C S2VQ'
Events after the reporting period i}&mz~
Inventory valuation - lower of cost and NRV 13NS*% ~7[
Jointly controlled entity "e!$=;5
Accounting for entity y<gYf -E+
Decommissioning cost CI3_lWax%
Jointly controlled assets JOoLHZQ1v
Asset definition 1:~m)"?I_^
Question 4 Financial instrument 25 marks / hj9Q!
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. @ #O|
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. dA!f v`,6-
考题1 t$kf'An}/
(a)部分考到的主要的知识点为: MRY)m@*+6
Business combination achieved in stages - subsidiary to subsidiary 8G^B%h]
Disposals - where control is retained =
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- subsidiary to associate '| Q*~Lh
Goodwill (full value method) N*4IxY'vX/
Intangible assets Ok.DSOT
Investment property uEi.nSp)S
Provisions W$ d{
Foreign transaction 7^ Q$pT>
考生容易出错误的地方会出项在一下几方面: RBp(dKxM$w
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. *Uw #
2. Whether to recognize provision for restructuring. jwE(]u
3. Calculation of retained earnings due to large amount of adjustments. nQ(:7PFa'
考题2 JqV<A3i
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. l8
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考题3 V%KW
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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. L W8{a&
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. kj YO0!C
考题4 )<&CnK
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. dUVT Q18F
—— By P2 Lecture Emily Yao #Ew
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