【P2】Report on P2 Dec 09 sitting —— Emily Yao >7)QdaB
Report on P2 Dec 09 sitting g:.LC
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: r:PYAb =g
Question 1 Consolidated statement of financial position 50 marks Em4'b1mDX%
Professional and ethical behavior Pc`)D:/}R
Question 2 Impairment of assets 2 25 marks 2I3H?Lrx!m
Question 3 Revenue recognition 25 marks
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Measurement of financial liability Ga+Cb2$
Events after the reporting period /3.;sS]B
Inventory valuation - lower of cost and NRV OLWn0
Jointly controlled entity ~$ Po3]{
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Accounting for entity z}iz ~WZ
Decommissioning cost M1]w0~G
Jointly controlled assets ]N,'3`&::
Asset definition OJ7 Uh_;/
Question 4 Financial instrument 25 marks 0eKLp8;Lh
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. Rqbz3h~
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. \[|X^ 8j
考题1 $WE=u 9 m
(a)部分考到的主要的知识点为: elR1NhB|p
Business combination achieved in stages - subsidiary to subsidiary M?Fv'YE
Disposals - where control is retained '"XVe+.O
- subsidiary to associate fT{jD_Q+3
Goodwill (full value method) QCG-CzJ9 l
Intangible assets Zx`/88!x[
Investment property Vx:uqzw#
Provisions 3UF^Ff<wo
Foreign transaction mKE' l'9A_
考生容易出错误的地方会出项在一下几方面: `g
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. i!fk'Yt%
2. Whether to recognize provision for restructuring. K47.zu
3. Calculation of retained earnings due to large amount of adjustments. e\O625
考题2 Bio QV47B
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. Hq ~
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考题3 J7`;l6+Gb
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. NG R XNh+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ,-kz \N@.
考题4 Ted tmX$
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. [h_d1\ Cr
—— By P2 Lecture Emily Yao *3h_'3yo@
