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ACCA讲义：ACCA p2讲义包含哪些知识点？

来源：高顿网校 2016-04-06

　　Aim of P2 Corporate Reporting

　　To apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

　　Syllabus

　　Main capabilities

　　1. Discuss the professional and ethical duties of the accountant2. Evaluate the financial reporting framework3. Advise on and report the financial performance of entities4. Prepare the financial statements of groups of entities in accordance with relevant accounting standards5. Explain reporting issues relating to specialised entities6. Discuss the implications of changes in accounting regulation on financial reporting7. Appraise the financial performance and position of entities8. Evaluate current development

　　Intellectual levels

　　The syllabus is designed to progressively broaden and deepen theknowledge, skills and professional values demonstrated by thestudents on their way through the qualification.

　　The specific capabilities within the detailed syllabuses and studyguide are assessed at one of three intellectual or cognitive levels:

　　Level 1: Knowledge and comprehension

　　Level 2: Application and analysis

　　Level 3: Synthesis and evaluation

　　Very broadly, these intellectual levels relate to the three cognitivelevels at which the Knowledge module, the Skills module and theProfessional level are assessed.

　　EXAM

　　Exam format – comprise two sections

　　Reading & planning time: 15 minutes

　　Section A – one compulsory case study　　　50 marksSectionB–choice of 2 from 3 questions 2 x 25 = 50 marks100 marks

　　Examiner: Graham Holt

　　Examinable Documents

　　The documents listed as being examinable are the latest that were issued prior to 30 th September 2010 and will be examinable in June and December 2011 examination sessions.

　　International Accounting Standards （IASs） / International Financial Reporting Standards （IFRSs）IAS 1 Presentation of Financial StatementsIAS 2 Inventories

　　IAS 7 Statement of Cash Flows

　　IAS 8 Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 10 Events after the Reporting Period

　　IAS 12 Income Taxes

　　IAS 16 Property, Plant and Equipment

　　IAS 17 Leases

　　IAS 18 Revenue

　　IAS 19 Employee Benefits

　　IAS 20 Accounting for Government Grants and Disclosure ofGovernment Assistance

　　IAS 21 The Effects of Changes in Foreign Exchange RatesIAS 23 Borrowing Costs

　　IAS 24 Related Party Disclosures

　　IAS 27 Consolidated and Separate Financial StatementsIAS 28 Investments in Associates

　　IAS 31 Interests in Joint Ventures

　　IAS 32 Financial Instruments: PresentationIAS 33 Earnings per Share

　　IAS 34 Interim Financial Reporting

　　IAS 36 Impairment of Assets

　　IAS 37 Provisions, Contingent Liabilities and Contingent AssetsIAS 38 Intangible Assets

　　IAS 39 Financial Instruments: Recognition and MeasurementIAS 40 Investment Property

　　IFRS 1 First-time Adoption of International Financial ReportingStandards

　　IFRS 2 Share-based Payment

　　IFRS 3 Business Combinations

　　IFRS 5 Non-current Assets Held for Sale and DiscontinuedOperations

　　IFRS 7 Financial Instruments: DisclosuresIFRS 8 Operating Segments

　　IFRS 9 Financial Instruments

　　IFRS For SMEs IFRS for small and medium sized entitiesOther Statements

　　Framework for the Preparation and Presentation of Financial StatementsEDs, Discussion Papers and Other DocumentsED Simplifying earnings per share: Proposed amendments toIAS 33

　　ED Improvements to IFRS 5

　　ED An improved conceptual framework for financial reporting.

　　Chapters 1 and 2

　　ED Fair value measurement

　　ED Management commentary

　　ED Financial instruments: amortised cost and impairmentED Measurement of liabilities in IAS 37

　　ED Conceptual framework: the reporting entityED Defined benefit plans

　　ED Fair value option for financial liabilitiesED Presentation of items in other comprehensive incomeED Leases

　　ED Insurance contacts

　　ACCOUNTING STANDARDS

　　The IASB Framework definition of an asset: a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.

　　A non-current asset is one intended for use on a continuing basis in the company’s activities, ie it is not intended for resale.

　　1. IAS 16 Property, plant and equipment

　　Definitions: Property, plant and equipment; Cost; Residual value; Fair value; Carrying amountAccounting treatment:

　　-recognition: future economic benefits flow to the entity, -measured reliably. initially measured at cost

　　. subsequent to initial recognition: cost model and revaluation model. revaluation: increase in value is credited to a revaluation surplus/ decrease is an expenses in P &L after cancelling a previous revaluation surplus. depreciation and revaluations: excess over historical cost depreciation can be transferred to realised earnings through reserves. depreciation of an item does not cease when it becomes temporarily idle or is retired from active use and held for disposal. impairment

　　-Normally, a revaluation surplus is only realised when the asset is sold, but when it is being depreciated, part of that surplus is being realised as the asset is used. This amount can be transferred to retained (ie realised) earnings but not through profit or loss.

　　Example 1: Binkie Co has an item of land carried in its books at $13,000. Two years ago a slump in land values led the company to reduce the carrying value from $15,000.

　　This was taken as an expense in profit or loss (the income statement part of the statement of comprehensive income). There has been a surge in land prices in the current year, however, and the land is now worth $20,000.

　　Example 2: Let us simply swap round the example given above. The original cost was $15,000, revalued upward to $20,000 two years ago. The value has now fallen to $13,000.

　　Account for the decrease in value.

　　2. IAS20 Government grants

　　Grants related to assets may be presented in the statement of financial position either as deferred income or deducted in arriving at the carrying value of the asset.

　　Repayment of government grants should be accounted for as a revision of an accounting estimate.

　　4. IAS 36 Impairment of assets

　　. IAS36 applies to all tangible, intangible and financial assets except inventories, assets arising from construction contracts, deferred tax assets, assets arising under IAS 19 Employee benefits and financial assets within the scope of IAS 32. Impairment: a fall in the value of an asset so that its recoverable amount is now less than its carrying value in the balance sheet.

　　.Carrying amount: is the net value at which the asset is included in the statement of financial position (ie after deducting accumulated depreciation and accumulated any impairment losses)The recoverable amount of an asset should be measured as the higher value of:

　　(a) The asset’s fair value less costs to sell; and(b) Its value in use

　　The value in use of an asset is measured as the present value of estimated future cash flows (inflows minus outflows) generated by the asset, including its estimated net disposal value (if any) at the end of its expected useful life.

　　Q3: The Antimony Company acquired its head office on 1 January 20W8 at a cost of $5.0 million (excluding land). Antimony’s policy is to depreciate property on a straight-line basis over 50 years with a zero residual value.

　　On 31 December 20X2 (after 5 years of ownership) Antimony revalued the non-land element of its head office to $8.0 million. Antimony does not transfer annual amounts out of revaluation reserves as assets are used: this is in accordance with the permitted treatment in IAS 16 Property, plant and equipment.

　　In January 20X8 localised flooding occurred and the recoverable amount of the non-land element of the head office property fell to $2.9 million.

　　Required

　　What impairment charge should be recognized in the profit or loss of Antimony arising from the impairment review in January 20X8 according to IAS 36 Impairment of assets?

　　Q4：The Acetone Company is testing for impairment two subsidiaries which have been identified as separate cash-generating units.

　　Some years ago Acetone acquired 80% of The Dushanbe Company for $600,000 when the fair value of Dushanbe’s identifiable assets was $400,000. As Dushanbe’s policy is to distribute all profits by way of dividend, the fair value of its identifiable net assets remained at $400,000 on 31 December 20X7. The impairment review indicated Dushanbe’s recoverable amount at 31 December 20X7 to be $520,000.

　　Some years ago Acetone acquired 85% of The Maclulich Company for $800,000 when the fair value of Maclulich’s identifiable net assets was $700,000. Goodwill of $205,000 ($800,000-($700,000×85%)) was recognized. As Maclulich’s policy is to distribute all profits by way of dividend, the fair value of its identifiable net assets remained at $700,000 on 31 December 20X7. The impairment review indicated Maclulich’s recoverable amount at 31 December 20X7 to be $660,000.

　　It is Acetone group policy to value the non-controlling interest using the proportion of net assets method.

　　Required

　　Determine the following amounts in respect of Acetone’s consolidated financial statements at 31 December 20X7 according to IAS 36 Impairment of Assets.

　　(a) The carrying amount of Dushanbe’s assets to be compared with its recoverable amount for impairment testing purposed(b) The carrying amount of goodwill in respect of Dushanbe after the recognition of any impairment loss(c) The carrying amount of the non-controlling interest in Maclulich after recognition of any impairment loss

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