【P2】Report on P2 Dec 09 sitting —— Emily Yao Qd]-i3^0
Report on P2 Dec 09 sitting -CY?~WL&
09年12月P2 Corporate reporting 的考题结构和相关知识点为: LtH;#Q
Question 1 Consolidated statement of financial position 50 marks 34]f[jJ|
Professional and ethical behavior Ik=KEOz
Question 2 Impairment of assets 2 25 marks yXrFH@3
Question 3 Revenue recognition 25 marks s<z{ (a
Measurement of financial liability $9*Xfb/
Events after the reporting period ykl./uY'
Inventory valuation - lower of cost and NRV Qo)>i0
Jointly controlled entity x1+8f2[
Accounting for entity e|AJxn]
Decommissioning cost {:od=\*R
Jointly controlled assets 62%.ddM4
Asset definition (sO;etW
Question 4 Financial instrument 25 marks }RDhI1x[mk
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. |;{wy
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. &{y-}[~
考题1 #i.M-6SRd
(a)部分考到的主要的知识点为: qN+ ngk,:
Business combination achieved in stages - subsidiary to subsidiary ^7TM.lE
Disposals - where control is retained $>5|TG
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- subsidiary to associate E+>Qpy
Goodwill (full value method) InNuK0@
Intangible assets Q?7UiTZ
Investment property "=9L7.E)
Provisions 4\ H;A
Foreign transaction Jh M.P9
考生容易出错误的地方会出项在一下几方面: tQz-tQg
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. aQ]C`9k
2. Whether to recognize provision for restructuring. j3IxcG}f
3. Calculation of retained earnings due to large amount of adjustments. FB6`2E%o
考题2 TS$ 2K
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. e][U ;
考题3 *Yl9%x]3c
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. /jeurCQ8#u
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 1/6 G&RB
考题4 U $X"W'
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. M<~z=B#
—— By P2 Lecture Emily Yao =<iK3bPkU