【P2】Report on P2 Dec 09 sitting —— Emily Yao izx#3u$P
Report on P2 Dec 09 sitting xu'yVt9RC
09年12月P2 Corporate reporting 的考题结构和相关知识点为: | a# f\
Question 1 Consolidated statement of financial position 50 marks X B_ B4X1R
Professional and ethical behavior *<u2:=_s
Question 2 Impairment of assets 2 25 marks bpxe zn
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Question 3 Revenue recognition 25 marks &zuG81F6
Measurement of financial liability Kk{<
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Events after the reporting period 5=1^T@~#&
Inventory valuation - lower of cost and NRV NMi45y(Y
Jointly controlled entity j8sH#b7Z
Accounting for entity +|ycvHd
Decommissioning cost e dK|NOOZ
Jointly controlled assets q]\ g,a
Asset definition E=#0I]v[
Question 4 Financial instrument 25 marks O1`9Y}G(r
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. A2n qf^b{#
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. %:2+
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考题1 o #hjvg
(a)部分考到的主要的知识点为: m{7(PHpw
Business combination achieved in stages - subsidiary to subsidiary }YHX-e<Yx]
Disposals - where control is retained 25&J7\P*
- subsidiary to associate 0p@k({ ] <
Goodwill (full value method) DzheoA-+L'
Intangible assets m-jHze`D3
Investment property !S_^94 b@
Provisions q`G, L(
Foreign transaction ]7Z{ 8)T
考生容易出错误的地方会出项在一下几方面: QzAK##9bfa
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 0pSmj2/,.
2. Whether to recognize provision for restructuring. =ID
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3. Calculation of retained earnings due to large amount of adjustments. - > J_ ~
考题2 ZZyDG9a>7
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. Vy|6E#U
考题3 =?-ye!w
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. 8dlw-Q'S
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. LbII?N8`N
考题4 L B.c
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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. %G?;!Lz
—— By P2 Lecture Emily Yao i:l<C
