【P2】Report on P2 Dec 09 sitting —— Emily Yao ;&7qw69k
Report on P2 Dec 09 sitting Gc 3PN
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Z.cG`Km*
Question 1 Consolidated statement of financial position 50 marks LiHXWi{s
Professional and ethical behavior A_X^k|)T
Question 2 Impairment of assets 2 25 marks _S%OX_UMn^
Question 3 Revenue recognition 25 marks &L[8Mju6
Measurement of financial liability x
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Events after the reporting period !T&u2=`D
Inventory valuation - lower of cost and NRV l1`c?Y
Jointly controlled entity Z;dw n~Tw
Accounting for entity MRxo |A{
Decommissioning cost `"bRjC"f]
Jointly controlled assets unbcz{&Hb[
Asset definition [8o
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Question 4 Financial instrument 25 marks Q>+_ W2~]
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.
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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. : #"OCXr
考题1 k^vmRe<lk
(a)部分考到的主要的知识点为: u+, jAkr
Business combination achieved in stages - subsidiary to subsidiary @N:3`[oB
Disposals - where control is retained QKL]O*
- subsidiary to associate *SAcH_I2$>
Goodwill (full value method) sV Z}nq{
Intangible assets H~1? MAX
Investment property (t]R#2{
Provisions [))2u:tbS\
Foreign transaction *<
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考生容易出错误的地方会出项在一下几方面: @?($j)9}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 2X
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2. Whether to recognize provision for restructuring. .jG.90
3. Calculation of retained earnings due to large amount of adjustments. (HP={MrV
考题2 8mQd*GGu1
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. 2[bR6 T89
考题3 :
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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. 7zOvoQ}
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. m<VL19o>R
考题4
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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. *TMM:w|1
—— By P2 Lecture Emily Yao {3 yws 4
