【P2】Report on P2 Dec 09 sitting —— Emily Yao T}[W') [s
Report on P2 Dec 09 sitting IR%a+;Xs
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *ma/_rjK
Question 1 Consolidated statement of financial position 50 marks )B*?se]LJ
Professional and ethical behavior +c\s%Gzrh
Question 2 Impairment of assets 2 25 marks )
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Question 3 Revenue recognition 25 marks $YS D%/c
Measurement of financial liability RQU5T 2,
Events after the reporting period ;?2vW8{p<
Inventory valuation - lower of cost and NRV :*&wnQMKR
Jointly controlled entity ojVpw4y.
Accounting for entity GKY:"q&h
Decommissioning cost n/8Kb.V f
Jointly controlled assets 0 $e; #}
Asset definition =pcj{B{qa
Question 4 Financial instrument 25 marks _T5~B"*
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 9z O3KT2
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. |-_5ou N.
考题1 vEzzdDwi6
(a)部分考到的主要的知识点为: fsjA7)/
Business combination achieved in stages - subsidiary to subsidiary @mJN
Disposals - where control is retained R C (v# G
- subsidiary to associate h;4g#|,
Goodwill (full value method) sp**
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Intangible assets Q '+N72=
Investment property m 4Wn$Z
Provisions & OhKx
Foreign transaction .4!N #'
考生容易出错误的地方会出项在一下几方面: @?B=8VHR
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. UWn}0:6t
2. Whether to recognize provision for restructuring. 4rM77Uw>
3. Calculation of retained earnings due to large amount of adjustments. F41!Dj7
考题2 G< jpJ
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. ,uKvE`H
考题3 N0v d>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. Xp} vJl
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Rc6
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考题4 d B lOU.B
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. ]Hd 0
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—— By P2 Lecture Emily Yao ){YPP !8cI
