【P2】Report on P2 Dec 09 sitting —— Emily Yao D]*|Zmr+}
Report on P2 Dec 09 sitting ercXw7{
09年12月P2 Corporate reporting 的考题结构和相关知识点为: B|"i`{>
Question 1 Consolidated statement of financial position 50 marks !
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Professional and ethical behavior Nj2l>[L;
Question 2 Impairment of assets 2 25 marks %CvVu)tc
Question 3 Revenue recognition 25 marks /J_ ],KdU
Measurement of financial liability ~@l4T_,k
Events after the reporting period V,N u!$)J
Inventory valuation - lower of cost and NRV + jwk4BU
Jointly controlled entity S#8)N`
Accounting for entity GwP!:p|
Decommissioning cost : Bo
Jointly controlled assets 2#^g] o- N
Asset definition 3~3tjhw;]9
Question 4 Financial instrument 25 marks p o)lN[v
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. s K+ uw t
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. k;t G-~\d
考题1 yn]Sc<uK
(a)部分考到的主要的知识点为: i6n,N)%H
Business combination achieved in stages - subsidiary to subsidiary "p;tj7 4O9
Disposals - where control is retained L YB @L06a
- subsidiary to associate u=v-,T
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Goodwill (full value method) fw,,cu`YA
Intangible assets 1~~GF_l?
Investment property k ]r4b`x`
Provisions hR7uAk_?
Foreign transaction )}N:t:rry
考生容易出错误的地方会出项在一下几方面: 2/V%jS[4#y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. p2rT0gu!
2. Whether to recognize provision for restructuring. ^L d5<
3. Calculation of retained earnings due to large amount of adjustments. E8#aE\'t
考题2 =6:9y}~
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. Wj|W B*B
考题3 ^(C4Q? [2m
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. @SxZ>|r-|v
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. e_|<tYx ><
考题4 ^ }5KM87
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. j][&o-Ev
—— By P2 Lecture Emily Yao 4Ps;Cor+
