【P2】Report on P2 Dec 09 sitting —— Emily Yao 88}+.-3t$
Report on P2 Dec 09 sitting b ~DtaGh
09年12月P2 Corporate reporting 的考题结构和相关知识点为: j,%@ %upM
Question 1 Consolidated statement of financial position 50 marks 3 i<,#FaL
Professional and ethical behavior j
!^Tw.Ty
Question 2 Impairment of assets 2 25 marks U
|I>CDp
Question 3 Revenue recognition 25 marks j.FA!4L
Measurement of financial liability r_C|gfIP
Events after the reporting period [-o`^;
Inventory valuation - lower of cost and NRV HR)Dz~Obw
Jointly controlled entity Td#D\d\R
Accounting for entity qu]c h&"?U
Decommissioning cost Yhdt"@;..
Jointly controlled assets q/y4HT, x
Asset definition 272j$T
Question 4 Financial instrument 25 marks v{{Cj83S+
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. gXr"],OM;
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. A4L GF
考题1 dFY]~_P472
(a)部分考到的主要的知识点为: RC 7|@a
Business combination achieved in stages - subsidiary to subsidiary BiGB<Jr
Disposals - where control is retained ~
\= VSwJ
- subsidiary to associate bwh7.lDAl
Goodwill (full value method) v
*Tliw`-U
Intangible assets Eu/~4:XN
Investment property V3;4,^=6Dd
Provisions hZGoiWC
Foreign transaction FR~Y O|4?
考生容易出错误的地方会出项在一下几方面: V
]b1cDx{
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. !iKR~&UpAL
2. Whether to recognize provision for restructuring. (vte8uQe
3. Calculation of retained earnings due to large amount of adjustments. u@ |izRk
考题2 x lPUu m-o
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. Bvzu{B%
考题3 6o@}k9AN
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. JA W}]:jC
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. &`>[4D*
考题4 #Mo`l/Cwp
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. IV{,'+hT
—— By P2 Lecture Emily Yao r fqw/o
