【P2】Report on P2 Dec 09 sitting —— Emily Yao -n))*.V
Report on P2 Dec 09 sitting ]k%PG-9
09年12月P2 Corporate reporting 的考题结构和相关知识点为: M]rO;^ ;6?
Question 1 Consolidated statement of financial position 50 marks M {a
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Professional and ethical behavior _GA$6#]
Question 2 Impairment of assets 2 25 marks j,-C{ K
Question 3 Revenue recognition 25 marks tw K^I6@
Measurement of financial liability m#5_%3T
Events after the reporting period $P {K2"Oc
Inventory valuation - lower of cost and NRV *dsX#Iz
Jointly controlled entity "Ij I'c
Accounting for entity :8f[|XR4\N
Decommissioning cost %w}gzxN^
Jointly controlled assets uh3) 0.nR
Asset definition [~mGsXV
Question 4 Financial instrument 25 marks ~^U
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. OI/@3"L{
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. <nHkg<O6Y
考题1 <M+R\SH-
(a)部分考到的主要的知识点为: i'HQQWd
Business combination achieved in stages - subsidiary to subsidiary Oe !6){OG)
Disposals - where control is retained ! f
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- subsidiary to associate p9[6^rj x8
Goodwill (full value method) YZwaD b
Intangible assets ^ 4>k%d
Investment property u'5`[U
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Provisions X@wm1{!
Foreign transaction `wz[='yM
考生容易出错误的地方会出项在一下几方面: {E_{JB~`
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 963
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2. Whether to recognize provision for restructuring. 5er@)p_
3. Calculation of retained earnings due to large amount of adjustments. })F*:9i*
考题2 ERMa# L
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. l]Lx L
考题3 |\9Tv N^$`
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. Im72Vt: p-
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. fw -\|fP
考题4 "MO
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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. "
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—— By P2 Lecture Emily Yao XEH}4;C'{
