【P2】Report on P2 Dec 09 sitting —— Emily Yao A vq+s.h
Report on P2 Dec 09 sitting WA8<:#{e
09年12月P2 Corporate reporting 的考题结构和相关知识点为: A}
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Question 1 Consolidated statement of financial position 50 marks YND }P9 h
Professional and ethical behavior v^b4WS+.:
Question 2 Impairment of assets 2 25 marks :R,M Y"(
Question 3 Revenue recognition 25 marks >Ua'*
Measurement of financial liability
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Events after the reporting period ^~;i a7V&2
Inventory valuation - lower of cost and NRV )"pvF8JR%3
Jointly controlled entity ^;RK-)
Accounting for entity 3NtUB;!
Decommissioning cost b$ 7 ]cE
Jointly controlled assets );h(D!D,
Asset definition @
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Question 4 Financial instrument 25 marks l ,7&
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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. x/umwT,o v
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. D#b*M)X"
考题1 z}ar$}T
(a)部分考到的主要的知识点为: H\R a*EO~j
Business combination achieved in stages - subsidiary to subsidiary t 1adS:)s
Disposals - where control is retained ixu*@{<Z(
- subsidiary to associate L'e^D|
Goodwill (full value method) W5
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Intangible assets z#GZb
Investment property TC?B_;a
Provisions 4w^o !
Foreign transaction m!/TJhiQ
考生容易出错误的地方会出项在一下几方面: :3n@].
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. #[#evlr=
2. Whether to recognize provision for restructuring. Io]FDPN
3. Calculation of retained earnings due to large amount of adjustments. P35DVK S
考题2 ;o!p9MEpz;
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 1.cP3k l
考题3 E$)| Kv^
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. b&U1^{(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. v_!6S|
考题4 0 N,<v7PX
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. }`B
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—— By P2 Lecture Emily Yao eWcq f/4?"
