【P2】Report on P2 Dec 09 sitting —— Emily Yao Ce em
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Report on P2 Dec 09 sitting `R;X N-
09年12月P2 Corporate reporting 的考题结构和相关知识点为: dksnW!
Question 1 Consolidated statement of financial position 50 marks tzPe*|m<
Professional and ethical behavior Y r@ @ty
Question 2 Impairment of assets 2 25 marks L; <]wKs
Question 3 Revenue recognition 25 marks <L 0_< T
Measurement of financial liability E2cmT$6
Events after the reporting period ymu# u
Inventory valuation - lower of cost and NRV SY.V_O$l }
Jointly controlled entity +bU(-yRy5o
Accounting for entity T8 k o P
Decommissioning cost IYPI5qCR
Jointly controlled assets )^AO?M
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Asset definition EY(4 <;)
Question 4 Financial instrument 25 marks *2Kt e'+q
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. b9Nw98`
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. c$TBHK;c
考题1 ,0O!w>u_]J
(a)部分考到的主要的知识点为: 6iOAYA=
Business combination achieved in stages - subsidiary to subsidiary ygG9ht
Disposals - where control is retained /);6 j,x
- subsidiary to associate f.WtD`Oas
Goodwill (full value method) iFnM6O$(
Intangible assets 2t%)d9r32
Investment property I;LqyzM
Provisions LE"xZxe
Foreign transaction Y|bGd_j
考生容易出错误的地方会出项在一下几方面: B _ >|Mo/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. e %#f9i
2. Whether to recognize provision for restructuring. [ q}WS5Cp
3. Calculation of retained earnings due to large amount of adjustments. Z]dc%>
考题2 oUH\SW8?
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. 9dAsXEWh
考题3 i "xq SLf=
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. ]|oqJ2P
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. $vd._j&
考题4 .x&>H
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. gKnAw+u\
—— By P2 Lecture Emily Yao l"64w>,
