【P2】Report on P2 Dec 09 sitting —— Emily Yao ($8!r|g5#
Report on P2 Dec 09 sitting m( %PZ*s
09年12月P2 Corporate reporting 的考题结构和相关知识点为: V&/Cb&~Uw
Question 1 Consolidated statement of financial position 50 marks b.8T<@a
Professional and ethical behavior ( ^_I Ny*
Question 2 Impairment of assets 2 25 marks W&[-QM8
Question 3 Revenue recognition 25 marks S)'&+HamI
Measurement of financial liability b`J su! ?{
Events after the reporting period -6X+:r`>u
Inventory valuation - lower of cost and NRV M"msLz
Jointly controlled entity 7j(
gW
Accounting for entity CL?=j| E
a
Decommissioning cost (\wV)c9
Jointly controlled assets B5R 7geC
Asset definition ^&c &5S}
Question 4 Financial instrument 25 marks /^gu&xnS
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. 6\VZ 6oS
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. [By|3 bI
考题1 j0n.+CO-{
(a)部分考到的主要的知识点为: mtw{7 E
Business combination achieved in stages - subsidiary to subsidiary
/YvwQ
Disposals - where control is retained ' z=d&K
- subsidiary to associate r;>.*60AT
Goodwill (full value method) & IsPqO
Intangible assets d6 9dC*>
Investment property u?>8` ]r
Provisions dl`{:ZR S
Foreign transaction N-Bw&hEZ
考生容易出错误的地方会出项在一下几方面: n;
:C{5
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ax K/YE7t
2. Whether to recognize provision for restructuring. r]aI=w<(f
3. Calculation of retained earnings due to large amount of adjustments. F ^m;xy
考题2 rd =+[:7L
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. 0xaK"\Q
考题3 %ZDO0P !/
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. af u!.}4Ct
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. X+N8r^&
考题4 +=nWB=iCb
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. YOA)paq+
—— By P2 Lecture Emily Yao fhC| =0XB
