【P2】Report on P2 Dec 09 sitting —— Emily Yao Y)I8eU{Wl(
Report on P2 Dec 09 sitting Q}AE.Ef@<
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 4jm K].
Question 1 Consolidated statement of financial position 50 marks e&I t
Professional and ethical behavior *gsAn<
Question 2 Impairment of assets 2 25 marks b
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Question 3 Revenue recognition 25 marks D vkxI<Xa
Measurement of financial liability d4^` }6 @
Events after the reporting period QGnxQ{ko
Inventory valuation - lower of cost and NRV nY?
Jointly controlled entity g<*jlM1r
Accounting for entity eo]#sf@\0
Decommissioning cost i k1tidw
Jointly controlled assets h5%|meZQb
Asset definition <!^
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Question 4 Financial instrument 25 marks &Y>zT9]$K
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. ilLB CS}
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. mPZG A\
考题1 6)RbPPeE
(a)部分考到的主要的知识点为: &rq{v!=7
Business combination achieved in stages - subsidiary to subsidiary iAO5"(>}?
Disposals - where control is retained IfdI|ya
- subsidiary to associate B u Q|~V
Goodwill (full value method) 3 -
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Intangible assets haSM=;uPM
Investment property Q% ad q-B
Provisions $ACx *e%
Foreign transaction T`YwJ6N
考生容易出错误的地方会出项在一下几方面: U\ <-mXv
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. wNbTM.@
2. Whether to recognize provision for restructuring. Ipg\9*c`
3. Calculation of retained earnings due to large amount of adjustments. a0)vvo=bz
考题2 tRkrV]K
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. (+@faP
考题3 5#P: "U
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. .5Q5 \qc=
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ~xP
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考题4 )!BB/'DRQ
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. *P&OxVz
—— By P2 Lecture Emily Yao uA C hu ]
