【P2】Report on P2 Dec 09 sitting —— Emily Yao tNxKpA |F
Report on P2 Dec 09 sitting 'N/u< `)
09年12月P2 Corporate reporting 的考题结构和相关知识点为: -
90X^ ]
Question 1 Consolidated statement of financial position 50 marks ~2Q D
.(
Professional and ethical behavior rC6EgWt<V
Question 2 Impairment of assets 2 25 marks T
ZarI-A
Question 3 Revenue recognition 25 marks +SkfT 4*U
Measurement of financial liability _"82W^W i
Events after the reporting period jr^btVOI#\
Inventory valuation - lower of cost and NRV :PB W=W
Jointly controlled entity 2= X.$&a
Accounting for entity I1JF2 " {c
Decommissioning cost &Vg)/t;
Jointly controlled assets e)|5 P
Asset definition c`7 dNx
Question 4 Financial instrument 25 marks {ApjOIxk
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. \sS0@gnDI
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. U+ V yH4"
考题1 `=2p
6<#z
(a)部分考到的主要的知识点为: 3/
8<dc
Business combination achieved in stages - subsidiary to subsidiary m|PJwd6
Disposals - where control is retained A#]78lR
- subsidiary to associate | zOwC9-6
Goodwill (full value method) ` |4k>5 k
Intangible assets 6e"Lod_ L
Investment property ^N O4
T
Provisions 24
RD
Foreign transaction n"nfEA3{`
考生容易出错误的地方会出项在一下几方面: I~,b ZA
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ra^"Vr
2. Whether to recognize provision for restructuring. %t]{C06w+{
3. Calculation of retained earnings due to large amount of adjustments. ; +lsNf
考题2 B\+uRiD8w
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. E|_}?
>{R
考题3 "1rT>
ASWI
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. !'> ,37()
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. fRp(&%8E
考题4 RJ dijj
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. ,Eo\(j2F.
—— By P2 Lecture Emily Yao 2g;Id.i>
