【P2】Report on P2 Dec 09 sitting —— Emily Yao 9Ft)
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Report on P2 Dec 09 sitting RmzK?muk
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?m~x%[Vn
Question 1 Consolidated statement of financial position 50 marks QQrvT,]
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks x,p|n
Question 3 Revenue recognition 25 marks HP?e?3.T
Measurement of financial liability _$fxo D9
Events after the reporting period 5[Q44$a{
Inventory valuation - lower of cost and NRV 8PQ$X2)
Jointly controlled entity PE4{;|a }
Accounting for entity ly^F?.e-
Decommissioning cost O#k ?c }
Jointly controlled assets [n< U>up
Asset definition W
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Question 4 Financial instrument 25 marks 6\E |`
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. 5
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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. 69IBG,N'
考题1 Hq%`DWus\
(a)部分考到的主要的知识点为: ~ gX@2!D5k
Business combination achieved in stages - subsidiary to subsidiary bk>M4l61
Disposals - where control is retained g@1MIm c'!
- subsidiary to associate "M? (Ax
Goodwill (full value method) . t~I[J\<
Intangible assets G LE `ba
Investment property J@R+t6$3O
Provisions _$ , .NK,6
Foreign transaction ^&cI+xZ2Y
考生容易出错误的地方会出项在一下几方面: Ay2|@1e
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. %K%8
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2. Whether to recognize provision for restructuring. \k g2pF[V
3. Calculation of retained earnings due to large amount of adjustments. \(;5YCCE
考题2 >\@ 6i
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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. F<^,j7@
考题3 A\: =p
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. 9O Tw6
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 31bKgU{
考题4 1x\%VtO>\b
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. !Ug J^v
—— By P2 Lecture Emily Yao Q2Q`g`* O:
