【P2】Report on P2 Dec 09 sitting —— Emily Yao kUx&pYv
Report on P2 Dec 09 sitting ppIbjt6r
09年12月P2 Corporate reporting 的考题结构和相关知识点为: V! |qYM.
Question 1 Consolidated statement of financial position 50 marks M]v=
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Professional and ethical behavior x"P);su
Question 2 Impairment of assets 2 25 marks #%@*p,xh
Question 3 Revenue recognition 25 marks 6(|d|Si *c
Measurement of financial liability d@0K r5_
Events after the reporting period y4:H3Sk
Inventory valuation - lower of cost and NRV 1' v5/
Jointly controlled entity nz1'? _5
Accounting for entity #3= P4FUz.
Decommissioning cost 5l-mW0,MK
Jointly controlled assets iTh:N2/-vc
Asset definition y)c5u%(
Question 4 Financial instrument 25 marks Dq@2-Cv
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. c
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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. jDM
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考题1 bOp54WI-g
(a)部分考到的主要的知识点为: dBV7Te4L
Business combination achieved in stages - subsidiary to subsidiary D<i[LZd
Disposals - where control is retained BElJB&I
- subsidiary to associate g$:Xuw1
Goodwill (full value method) fEE
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Intangible assets RyB~Lm`ZK%
Investment property +|Hioq* ,t
Provisions 'D1A}X
Foreign transaction %Pqk63QF
考生容易出错误的地方会出项在一下几方面: M~*u;vA/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. :HxA`@Ok
2. Whether to recognize provision for restructuring. raVA?|'g~
3. Calculation of retained earnings due to large amount of adjustments. RC|!+
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考题2 I
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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. R1:k23 {
考题3 %n%xR%|
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. kPBV6
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. L\{IljA
考题4 @4(k(
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. U'U Q|%5f
—— By P2 Lecture Emily Yao C9DJO:f.2y
