【P2】Report on P2 Dec 09 sitting —— Emily Yao b-Q%c xJ
Report on P2 Dec 09 sitting >3J?O96|f
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 3<L>BakD
Question 1 Consolidated statement of financial position 50 marks lls-Nir%
Professional and ethical behavior i`F8kg`_K
Question 2 Impairment of assets 2 25 marks "PI]k
Question 3 Revenue recognition 25 marks a 7_ &;
Measurement of financial liability \]a@ NBv
Events after the reporting period ,{tK{XpS
Inventory valuation - lower of cost and NRV &E (KOfk#
Jointly controlled entity b_p/ 1W:
Accounting for entity kg@Okz N%
Decommissioning cost o(w xu)
Jointly controlled assets
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Asset definition (/oHj^>3N`
Question 4 Financial instrument 25 marks 4J"S?HsW|
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. [;E~ A
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. wVw?UN*rm;
考题1 UUuB Rtau
(a)部分考到的主要的知识点为: d8o<Q 9
Business combination achieved in stages - subsidiary to subsidiary 2y t)"DnFk
Disposals - where control is retained Vp5i i]B4
- subsidiary to associate 6H)T=Z|
Goodwill (full value method) NukcBH
Intangible assets (#t"u`_Ee
Investment property $}* bZ~
Provisions u3Qm"? $`
Foreign transaction n*Q~< `T
考生容易出错误的地方会出项在一下几方面: Qel2OI `b
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1F*3 K3T {
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. t\/i9CBn
考题2 f7mN,_Lt
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. l4:5(1
考题3
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. L T.u<ThR}
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. tcm?qro)
考题4 ?$>#FKrt
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. cU+ % zk
—— By P2 Lecture Emily Yao k /hD2tBLu
