ACCA P2 考试复习资料.docx
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ACCA P2 考试复习资料.docx
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ACCAP2考试复习资料
PartoneGroupAccounts
1.Basicknowledgeforgroupaccounting
Majorworkings
W1groupstructure
Subsidiary–IAS27Acquisitionmethod“control”
Associate–IAS28Equitymethod“significantinfluence”
JointVenture–IAS31ProportionorEquitymethod“jointcontrol”
W2FVofnetassetsofthesubsidiary
DOA
DOC
Movement(postacquisition)
OSC
×
×
Reserves
×
×
×
Fairvalueadjustments
×*
×**
Additionaldepreciation
(×)
(×)
URP(StoH)
(×)
(×)
PolicyAdjustments
Total
a
b
c
*sometimesthequestionwillstatethisfigureinwhichcasethefairvalueadjustmentwillbecomethebalancingfigure
**onlyrelevanttoincludethishereiftheassetsubjecttothefairvalueadjustmentremainsatthereportingdatei.e.itwillnotberelevantifitrelatestoinventory.
W3goodwillcalculation
TherearetwomethodsinwhichgoodwillmaybecalculatedfollowingtheupdatetoIFRS3
(1)Partialgoodwill(oldmethod)
Costofinvestment
×
Less:
S%FVofNAatDOA(S%×aW2)
(×)
GoodwillonDOA
×
Less:
impairmenttodate
(×)
GoodwillonDOC
×
(2)Fullgoodwill(newmethod)
Costofinvestment
×
FairvalueofNCIatDOA
×
FVofNAatDOAW2
(a)
GoodwillonDOA
×
Less:
impairmenttodate
(×)
GoodwillonDOC
×
Or,thiscanbepresentedby:
Costofinvestment
×
Less:
S%FVofNAatDOA
(×)
GoodwillonDOA(P’sshare)
×
FairvalueofNCIatDOA
×
NCIshareofFVofNAatDOA
(×)
GoodwillonDOA(NCIshare)
×
Totalgoodwill
×
IFRS3requiresthatgoodwillbesubjecttoanimpairmentreview.Thesubsidiaryisregardedasthecash–generatingunit.
Netassetsofthesubsidiaryatthebalancesheetdate
×
Plustheunimpairedgoodwill(grossup)
×
Carryingvalue
×
Recoverableamount
×
Impairmentloss(total)
×
Costofinvestment
∙Cash
∙Deferredcash–PVandfinancecost
∙Shareforshare–MV
∙Financialinstruments–MV
∙Contingentconsideration–FVattheDOAwithadjustmentforsubsequentchanges.
a)IfthechangeisduetoadditionalinformationobtainedaftertheacquisitiondatethataffectsthefactsorcircumstancesastheyexistedatDOA,thisistreatedasa‘measurementperiodadjustment’andthecostofinvestmentandgoodwillareremeasured.
b)Ifchangesduetoeventsaftertheacquisitiondate
Contingentconsiderationclassifiedasequityshallnotberemeasured,anditssubsequentsettlementshallbeaccountedforwithinequity.
Contingentconsiderationclassifiedasanassetoraliabilitythat:
IsafinancialinstrumentandiswithinthescopeofIAS39shallbemeasuredatfairvalue,withanyresultinggainorlossrecognizedeitherinprofitorloss,orinothercomprehensiveincome.
IsnotwithinthescopeofIAS39shallbeaccountedforinaccordancewithIAS37,Provisions,ContingentLiabilitiesandContingentAssets,orotherIFRSsasappropriate.
∙Issuecostshouldbedeductedfromproceedsofissue.(i.e.sharepremium)notincludedinthecostoftheacquisition.
∙Professionalfeesandsimilarincrementalcosts–expenseintheI/S
W4Non-controllinginterest
(1)Oldmethod
NCI%ofFVofNAatDOCNCI%×bW2
(2)Newmethod
FVofnetassetsofSatDOC(1–S%)×b
×
NCIshareofgoodwill
×
NCIshareofimpairmentloss
(×)
×
Totalnon-controllinginterest
×
NCIinincomestatement
NCI%×(PAT–URP–DEPR)
W5consolidatedreserves(RE+other)calculation
Thegroupreservescomprisesasfollows:
1
Parentcompany
×
Adjustment,corrections(ifany)e.g.URPwheretheparentisthesellerortransactionstheparentcompanyhasnotyetrecorded
×/(×)
2
Lesscumulativegoodwillimpairmentlosses(Pshare)
(×)
3
Plusthegroupshareofthe(adjusted)postacquisitionprofitsofthesubsidiaryandassociate
×
Total
×
Briefrecaponaccountingforassociates
Significantinfluence
∙20%-50%
∙Boardrepresentation
Associatesareequityaccountedforinthegroupaccounts.
Groupbalancesheet–extract
Investmentinassociate
A%ofnetassets(asadjustedforanydepreciationandURP)
×
Plusthegoodwillnotyetwrittenoff
×
×
Groupincomestatement–extract
Incomefromassociateundertakings
A%oftheprofitaftertax(asadjustedforanydepreciationandURP)
×
Lessgoodwillimpairmentloss
(×)
×
Balances,transactionsbetweentheassociateandthegroupcompaniesarenoteliminated.URPiseliminatedtotheextentofgroupshare.
IAS31Interestinjointventures
Jointventure:
acontractualarrangementwherebytwoormorepartiesundertakeaneconomicactivitythatissubjecttojointcontrol.
Jointlycontrolledoperations
∙Eachventureusesitsownassets,incursitsownexpensesandliabilities,andraisesitsownfinance.
∙IAS31requiresthattheventureshouldrecogniseinitsfinancialstatementstheassetst
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