【P2】Report on P2 Dec 09 sitting —— Emily Yao $j!VJGVG
Report on P2 Dec 09 sitting W At | J2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: %?[H=v(b
Question 1 Consolidated statement of financial position 50 marks x_TtS|
Professional and ethical behavior $Sfx0?'
Question 2 Impairment of assets 2 25 marks ir*T ,O
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Question 3 Revenue recognition 25 marks $f^ \fa[
Measurement of financial liability s9-aPcA
Events after the reporting period LlfD>cN
Inventory valuation - lower of cost and NRV rG|*74Q]
Jointly controlled entity 6~j.S
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Accounting for entity 3d@$iAw1<
Decommissioning cost <n:j@a\up0
Jointly controlled assets $5)ZaYx<
Asset definition Z#lZn!EbK
Question 4 Financial instrument 25 marks =8F]cW'1`
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. GGR hM1II
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. E1e#E3Yq}s
考题1 !( EJ. |LH
(a)部分考到的主要的知识点为: On{p(| l
Business combination achieved in stages - subsidiary to subsidiary * -Kf
Disposals - where control is retained dkRG4
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- subsidiary to associate L:g!f
Goodwill (full value method) ZiS<vWa3R
Intangible assets s1eGItx[w
Investment property ~~_!&
Provisions \y
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Foreign transaction elBmF#,j 7
考生容易出错误的地方会出项在一下几方面: ,!RbFME&H
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. )Ekp <2B:0
2. Whether to recognize provision for restructuring. okO^ /"
3. Calculation of retained earnings due to large amount of adjustments. $m;rOKVU
考题2 do:3aP'S,
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. G=lket6
考题3 noBGP/Av=:
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. dm&vLQVS
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ^&W(|R-,J&
考题4 q!
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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. ; (0E#hGN
—— By P2 Lecture Emily Yao 2vit{
