【P2】Report on P2 Dec 09 sitting —— Emily Yao 4^[
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Report on P2 Dec 09 sitting eQ;Q4
09年12月P2 Corporate reporting 的考题结构和相关知识点为: "TNVD"RLY
Question 1 Consolidated statement of financial position 50 marks ywO mQc
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Professional and ethical behavior Cc Y7$D
Question 2 Impairment of assets 2 25 marks *}w+ 68eO
Question 3 Revenue recognition 25 marks 6Cv.5V hx
Measurement of financial liability oR#Ob#&
Events after the reporting period IX WQ )
Inventory valuation - lower of cost and NRV 6Hk="$6K
Jointly controlled entity _w>uI57U
Accounting for entity p?JQ[K7i
Decommissioning cost s1 bU
Jointly controlled assets VO_dA4C}z
Asset definition rEM#D]k
Question 4 Financial instrument 25 marks !zR)D|w&
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. [1SMg$@<
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.
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考题1 8Q=ZH=SQK
(a)部分考到的主要的知识点为: 0e16Ow6\!1
Business combination achieved in stages - subsidiary to subsidiary |@wyC0k!
Disposals - where control is retained
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- subsidiary to associate JYJU&u
Goodwill (full value method) e)b%`ntF
Intangible assets to`mnp9Z
Investment property \f%.
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Provisions \k; n20\u
Foreign transaction MA*
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考生容易出错误的地方会出项在一下几方面: RV;!05^<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. "VTF}#Uo
2. Whether to recognize provision for restructuring. 2+Yb
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3. Calculation of retained earnings due to large amount of adjustments. | ##GIIv;i
考题2 50$W0L$
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. Ee)xnY%(
考题3 0` 5e
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. T$mbk3P
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. R5(T([w'
考题4 cP rwW 6
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. rt}^4IqL
—— By P2 Lecture Emily Yao (s&&>M]r_
