【P2】Report on P2 Dec 09 sitting —— Emily Yao l<^#@S H
Report on P2 Dec 09 sitting m"@M~~bh
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks `EV[uj&1S
Professional and ethical behavior v)J6}H}e
Question 2 Impairment of assets 2 25 marks ~vaV=})
Question 3 Revenue recognition 25 marks 1>l {c
Measurement of financial liability }^P( p?~
Events after the reporting period 1
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Inventory valuation - lower of cost and NRV g4%x7#vz0
Jointly controlled entity ;>|:I(l;
Accounting for entity '{U56^b]
Decommissioning cost ' J]V"Z)
Jointly controlled assets 4z[Z3|_V
Asset definition uVOOw&q_
Question 4 Financial instrument 25 marks [4(
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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. Uj6R?E{Jt
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. _< kE32Bb
考题1 $5cLhi"`
(a)部分考到的主要的知识点为: < @5#
Business combination achieved in stages - subsidiary to subsidiary $eRxCX?b2
Disposals - where control is retained l0[jepmpiT
- subsidiary to associate Lj({
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Goodwill (full value method) $ShL^ g@
Intangible assets uXu'I
Investment property [-1Nn}
Provisions jcFh2
Foreign transaction In=
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考生容易出错误的地方会出项在一下几方面: GVn7#0x
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. A^%z;( 0p
2. Whether to recognize provision for restructuring. 56&s'
3. Calculation of retained earnings due to large amount of adjustments. yI qsZJj
考题2 Z4bN|\I
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. 6Z|/M6f
考题3 7f[nNng
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. g8!!:fdu
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Og"
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考题4 j08|zUe
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. )d0&i E`@
—— By P2 Lecture Emily Yao x\ ;`x$3t
