【P2】Report on P2 Dec 09 sitting —— Emily Yao .w,$ TezGP
Report on P2 Dec 09 sitting IVSOSl|
09年12月P2 Corporate reporting 的考题结构和相关知识点为: J lp nR#@
Question 1 Consolidated statement of financial position 50 marks IC"Z.'Ph
Professional and ethical behavior , ="hI:*<
Question 2 Impairment of assets 2 25 marks #{_iNr a9
Question 3 Revenue recognition 25 marks H46N!{<;@
Measurement of financial liability 6}l[
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Events after the reporting period @cB7tY*Ski
Inventory valuation - lower of cost and NRV n
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Jointly controlled entity PH.
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Accounting for entity (^pIB~.z
Decommissioning cost 9$k0
Jointly controlled assets
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Asset definition =xw+cs1,x
Question 4 Financial instrument 25 marks Znw3P|>B
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. t =V| '
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. )E |{.K
考题1 gFpub_
(a)部分考到的主要的知识点为: Gr-~&pm
Business combination achieved in stages - subsidiary to subsidiary ] *?lgwE
Disposals - where control is retained & NKb
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- subsidiary to associate ~+ kfb^<-
Goodwill (full value method) t"JE+G
Intangible assets mq}V @H5
Investment property }1
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Provisions Upa F>,kM
Foreign transaction `L
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考生容易出错误的地方会出项在一下几方面: `G0k)eW
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. r=-b@U.fk>
2. Whether to recognize provision for restructuring. ( /7b8)g
3. Calculation of retained earnings due to large amount of adjustments. j*\oK@
考题2 {o SdVRI
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. \5|MW)x
考题3 NX4G;+6
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. ? ;VsA>PV
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. iG PrWe@.
考题4 {p. ^E5&
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. 3n,jrX75u
—— By P2 Lecture Emily Yao d.|*sZ&3p
