【P2】Report on P2 Dec 09 sitting —— Emily Yao O>Sbb2q?"
Report on P2 Dec 09 sitting l>iU
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: lrE0)B5F
Question 1 Consolidated statement of financial position 50 marks "+WR[-n>\
Professional and ethical behavior S'O0'5U@
Question 2 Impairment of assets 2 25 marks 9N29dp>g{{
Question 3 Revenue recognition 25 marks xpxm9ySwu
Measurement of financial liability < D^
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Events after the reporting period ; M(}fV]
Inventory valuation - lower of cost and NRV CQ`(,F3(
Jointly controlled entity
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Accounting for entity ?*@h]4+k'
Decommissioning cost c`.:"i" k3
Jointly controlled assets VJ"3G; ;
Asset definition Dpd$&Wr0Y
Question 4 Financial instrument 25 marks GE A;9TU|V
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. zaZ}:N/w(z
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. LZVO9e]
考题1 P Cf|^X#B
(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 fUL"fMoU
Disposals - where control is retained =<05PB
- subsidiary to associate $ZU(bEUOG
Goodwill (full value method) W24bO|>D
Intangible assets rYJ ))@
Investment property ,7(/Il
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Provisions b {5 |2&=
Foreign transaction W!k6qTz)
考生容易出错误的地方会出项在一下几方面: 3$8}%?i
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 'dzp@ -\
2. Whether to recognize provision for restructuring. 6`C 27
3. Calculation of retained earnings due to large amount of adjustments. ; ]Aa
考题2 I/a A x.q
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. b wJi[xF
考题3 DR /) hAE
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. aK{\8L3]
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Z|
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考题4 ^H4i Hjg
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. !iVFz
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—— By P2 Lecture Emily Yao dX*> ?a
