【P2】Report on P2 Dec 09 sitting —— Emily Yao $F G4wA
Report on P2 Dec 09 sitting f|6%71
09年12月P2 Corporate reporting 的考题结构和相关知识点为: MkJL9eG
Question 1 Consolidated statement of financial position 50 marks N ~M:+ \
Professional and ethical behavior ,)GCg@7B
Question 2 Impairment of assets 2 25 marks jK I+-s
Question 3 Revenue recognition 25 marks 9z_Gf]J~
Measurement of financial liability ,3GM'e{hV
Events after the reporting period ]pb;q(?^
Inventory valuation - lower of cost and NRV +#Ov9b
Jointly controlled entity s/sH",
Accounting for entity EN J]
Decommissioning cost K]kL?-A#'
Jointly controlled assets gMI%z2]'-
Asset definition fb`VYD9[^
Question 4 Financial instrument 25 marks = "c
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 1 ,D2][
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. _vU,avw
考题1 ej%C<0/%n
(a)部分考到的主要的知识点为: Q:-H U bB
Business combination achieved in stages - subsidiary to subsidiary NZeI qhj
Disposals - where control is retained 30< dEoF
- subsidiary to associate j* QY_Ny*
Goodwill (full value method) [m Wo&Ph[-
Intangible assets [(btp Wxb^
Investment property m(g$T
Provisions e>z7?"N
Foreign transaction X[Y!=e4z
考生容易出错误的地方会出项在一下几方面: h.2!d0j]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <,rjU*"
2. Whether to recognize provision for restructuring. ItOVx!"@9
3. Calculation of retained earnings due to large amount of adjustments. msY"Y*4
考题2 U}Xc@- \ ?
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. 8 (.<
考题3 ` GPK$ue
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. _/E>38G]
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. <o?qpW$,>
考题4 tanuP@O
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. 7ky( g'
—— By P2 Lecture Emily Yao ' {:( 4>&
