ACCA P2考官報告

The IASB is spending a lot of time updating and improving all aspects of The Conceptual Framework, so it makes sense to the examiner that you too have good knowledge of it. Hen it comes to the marking credit is given for application of the Framework to the questions asked. The example given is the understanding of the qualitative characteristics.

Candidates also need to have a working knowledge of the fundamental principles of the standards and be able to apply them (the ones set out in examinable documents).

Q1: Preparation of a consolidated statement of financial position of a group with an overseas subsidiary. There was an impairment of goodwill in the subsidiary and an interest free loan, the purchase of property, and a defined pension scheme.

Q2: The practical application of several accounting standards, namely IFRS 5, IAS 36, IFRS 13 and IAS 17.

Q3: Joint arrangements, decommissioning and accounting for irrecoverable gas. IRFS 9 and IAS 16 and IAS 10 all came into play.

Q4: Current issues – IFRS 15.

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