【P2】Report on P2 Dec 09 sitting —— Emily Yao [Zt#
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Report on P2 Dec 09 sitting !M]%8NTt2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: "ji$@b_\?
Question 1 Consolidated statement of financial position 50 marks (o*e<y,}W
Professional and ethical behavior ]D ?# \|
Question 2 Impairment of assets 2 25 marks BbXU| QtY
Question 3 Revenue recognition 25 marks $d2kHT
Measurement of financial liability gY>
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Events after the reporting period OC?Zw@
Inventory valuation - lower of cost and NRV u 5 Eo
Jointly controlled entity S)\JWXi~:J
Accounting for entity M2;%1^
Decommissioning cost j(Fa=pi
Jointly controlled assets >
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Asset definition 2Ft8dfdm`
Question 4 Financial instrument 25 marks H b
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 1#> &p%P!
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 95$pG/o
考题1 S aR}\Up
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary cyGN3t9`.
Disposals - where control is retained f[ JI/H>
- subsidiary to associate MfXt +c`r
Goodwill (full value method) x 1m8~F
Intangible assets 4Q$j]U&b
Investment property & %N(kyp
Provisions G}=`V YK
Foreign transaction .8T\Nr\~2
考生容易出错误的地方会出项在一下几方面: 9Eq^B
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. %;pD8WgJA
2. Whether to recognize provision for restructuring. ^ i{,z*vi
3. Calculation of retained earnings due to large amount of adjustments. lFiq<3Nk
考题2 :S QDqG
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. E6'8Zb
考题3 4NpHX +=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. B#HnPUUK
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. A+0 T" 2
考题4
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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. $:f.Kr j
—— By P2 Lecture Emily Yao ]PR|d\O
