【P2】Report on P2 Dec 09 sitting —— Emily Yao 8Q Nd t
Report on P2 Dec 09 sitting =j{r95)|u
09年12月P2 Corporate reporting 的考题结构和相关知识点为: nlkQ'XGAI
Question 1 Consolidated statement of financial position 50 marks 0x/3Xz
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks ^HasT4M+ x
Question 3 Revenue recognition 25 marks Zc9j_.?*
Measurement of financial liability =y kOh_M
Events after the reporting period ZT'Sw%U:
Inventory valuation - lower of cost and NRV =ap6I
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Jointly controlled entity | U4t 8
Accounting for entity 5};$>47m
Decommissioning cost `Ufv,_n
Jointly controlled assets C5 ^eD^[c
Asset definition mv +K!T6
Question 4 Financial instrument 25 marks t[- 0/-4
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 0{
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ~1 yMw.04V
考题1 Y?>us
(a)部分考到的主要的知识点为: OK^0 ,0kS3
Business combination achieved in stages - subsidiary to subsidiary 5Si\hk:o
Disposals - where control is retained =!cI@TI
- subsidiary to associate
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Goodwill (full value method) 8xEOR!\!`k
Intangible assets _%$(D"^j
Investment property VF<C#I
Provisions a|v}L ,
Foreign transaction _7M! b 9oA
考生容易出错误的地方会出项在一下几方面: hIr
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4JD 8w3u/
2. Whether to recognize provision for restructuring. V ^U1o[`
3. Calculation of retained earnings due to large amount of adjustments. |_P-
考题2 a} w%k
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. #1C~i}J1
考题3 ,t]qe
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. -MqWcB9&
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Kx;DmwX-
考题4 "n3i
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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. ;I+"MY7D
—— By P2 Lecture Emily Yao XI*_t i
