【P2】Report on P2 Dec 09 sitting —— Emily Yao TRi'l #m4
Report on P2 Dec 09 sitting q-(~w!e
09年12月P2 Corporate reporting 的考题结构和相关知识点为: t`8Jz~G`
Question 1 Consolidated statement of financial position 50 marks 2 nyK'k
Professional and ethical behavior v#?DWeaFS_
Question 2 Impairment of assets 2 25 marks ,/?J!W
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Question 3 Revenue recognition 25 marks rr
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Measurement of financial liability #&'S-XE+
Events after the reporting period 5 nx*D"
Inventory valuation - lower of cost and NRV a fa\6]m
Jointly controlled entity }dN\bb {#
Accounting for entity |KhpF1/(
Decommissioning cost hl:Ba2_E
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Jointly controlled assets ~rV $.:%va
Asset definition PA^*|^;Xh
Question 4 Financial instrument 25 marks +S~ u ,=
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. b$'%)\( 'g
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. aH"d~Y^
考题1 8WytvwB}
(a)部分考到的主要的知识点为: >V^8<^?G
Business combination achieved in stages - subsidiary to subsidiary 8XH;<z<oJ
Disposals - where control is retained jA,y.(mR
- subsidiary to associate (d &" @
Goodwill (full value method) x<l 5wh
Intangible assets P'Y(f!%
Investment property &>c=/]Lop
Provisions }@bp v
Foreign transaction fQ 9af)d
考生容易出错误的地方会出项在一下几方面: ;j T{<
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. ":ey f 3 M
3. Calculation of retained earnings due to large amount of adjustments. tV=Qt[|@
考题2 Z2W&_(^.h
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. &3iI\s[
考题3 niS\0Z A
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. Z g_b(ks
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 1Lf -
考题4 d[h=<?E5
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. eYv^cbO@:
—— By P2 Lecture Emily Yao '{,JuX"n
