【P2】Report on P2 Dec 09 sitting —— Emily Yao }TLC b/+
Report on P2 Dec 09 sitting 0P
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: :HQ/vVw'"9
Question 1 Consolidated statement of financial position 50 marks xq*yZ5:5Jo
Professional and ethical behavior 9?6$ 2I
Question 2 Impairment of assets 2 25 marks OaWq8
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Question 3 Revenue recognition 25 marks A+8b] t_k
Measurement of financial liability Ip-jqN J~
Events after the reporting period |th )Q
Inventory valuation - lower of cost and NRV U\6DEnII?!
Jointly controlled entity bm?TM hC
Accounting for entity AV!
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Decommissioning cost t9{EO#o' k
Jointly controlled assets aoX$,~oI5
Asset definition 6*Qpq7M l
Question 4 Financial instrument 25 marks i i
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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. YT8`
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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. J6P
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考题1 J n/=v\K@
(a)部分考到的主要的知识点为: >fQN"(tf
Business combination achieved in stages - subsidiary to subsidiary &[pw LYf7
Disposals - where control is retained 5}ah%
- subsidiary to associate $Yc9><i
Goodwill (full value method) LOzKpvGl
Intangible assets .ji%%f
Investment property 58,mu#yq6
Provisions MG>;|*$ %
Foreign transaction ;wZ.p"T9^
考生容易出错误的地方会出项在一下几方面: _>I5Ud8(-
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. TXv#/@
2. Whether to recognize provision for restructuring. &9tsk#bA.g
3. Calculation of retained earnings due to large amount of adjustments. sqRu qUj+
考题2 :f:C*m Yvu
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. Z0KA4O$eL
考题3 `Fr$q1qae{
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. *^() el,d
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. _L>n!"E/
考题4 eH6cBX#P.
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. R qR X
—— By P2 Lecture Emily Yao (z{x d
