【P2】Report on P2 Dec 09 sitting —— Emily Yao l()MYuLNV
Report on P2 Dec 09 sitting ,,gL rV k
09年12月P2 Corporate reporting 的考题结构和相关知识点为: F0'A/T'ht
Question 1 Consolidated statement of financial position 50 marks 66@3$P%1p
Professional and ethical behavior @U3foL2\
Question 2 Impairment of assets 2 25 marks Vm ;Q w
Question 3 Revenue recognition 25 marks -F+P;S
Measurement of financial liability v ;]I^Kq
Events after the reporting period B5,QJ W*
Inventory valuation - lower of cost and NRV ! H|82:`t+
Jointly controlled entity YG 5Z8@kH
Accounting for entity ) Zb` ~w
Decommissioning cost [}ZPg3Y
Jointly controlled assets yaRcBT?
Asset definition C nSX
Question 4 Financial instrument 25 marks (21 W6
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. '*N9 "C
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. `,Y
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考题1 $rpTs?j*K$
(a)部分考到的主要的知识点为: B(\r+" PB
Business combination achieved in stages - subsidiary to subsidiary ^/C $L8#
Disposals - where control is retained ;j>Vt?:Pw
- subsidiary to associate ,>
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Goodwill (full value method) @9uYmkcV
Intangible assets v-;XyVx
Investment property A!ioji+{[
Provisions UGmuX:@y76
Foreign transaction FS`vK`'
考生容易出错误的地方会出项在一下几方面: Y0PGT5].@'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. iL0jpa<}
2. Whether to recognize provision for restructuring. i'Y'HI
3. Calculation of retained earnings due to large amount of adjustments. _[TH@fO6:
考题2 C^/ -lc
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. d2A
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考题3 (lN
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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. L`jB)wF /J
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. fys5-1@-p
考题4 7 bonOt
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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. lHcZi
—— By P2 Lecture Emily Yao 4 FIV
