【P2】Report on P2 Dec 09 sitting —— Emily Yao ~_YU%y
Report on P2 Dec 09 sitting n~wNee
09年12月P2 Corporate reporting 的考题结构和相关知识点为: V`7^v:
Question 1 Consolidated statement of financial position 50 marks =rrbS8To=
Professional and ethical behavior F|seBBu
Question 2 Impairment of assets 2 25 marks nU6WT |
Question 3 Revenue recognition 25 marks 52L* :|b
Measurement of financial liability 1 =cFV'
Events after the reporting period *YI>Q@F9
Inventory valuation - lower of cost and NRV 3X,SCG
Jointly controlled entity KC`~\sYRN]
Accounting for entity W,[b:[~v
Decommissioning cost xg>AW Q
Jointly controlled assets \~YyY'J
Asset definition o@d+<6Um
Question 4 Financial instrument 25 marks _#nP->0)
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. yM8<)6=
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. 8O)!{g
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考题1 t#
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(a)部分考到的主要的知识点为: R4R SXV
Business combination achieved in stages - subsidiary to subsidiary Fk 5;
Disposals - where control is retained !/},k "p 6
- subsidiary to associate w<uK-]t
Goodwill (full value method) >^ E
Intangible assets oo:(
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Investment property gmY*}d`
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Provisions zJp@\Yo+
Foreign transaction # xopJa Y
考生容易出错误的地方会出项在一下几方面: LD~s@}yH>
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. iSZiJ4AUq
2. Whether to recognize provision for restructuring. <Rl:=(]i~
3. Calculation of retained earnings due to large amount of adjustments. 8-wW? YTG
考题2 Zy -&g:
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. \ :*<En0
考题3 l
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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. *$KUnd-T
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. g8_C|lVZi
考题4 !"dbK'jb^
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. (j%d{y4
—— By P2 Lecture Emily Yao Vo\RtM/6{
