【P2】Report on P2 Dec 09 sitting —— Emily Yao t N2Md}@e
Report on P2 Dec 09 sitting LWt&3
09年12月P2 Corporate reporting 的考题结构和相关知识点为: {+@bZ}57
Question 1 Consolidated statement of financial position 50 marks u #@Q:tnN_
Professional and ethical behavior Tq~=TSD
Question 2 Impairment of assets 2 25 marks zi3\63D3eO
Question 3 Revenue recognition 25 marks G2FXrkU
Measurement of financial liability R`~z0 d.
Events after the reporting period jt.3
P
Inventory valuation - lower of cost and NRV Xp}Yw"7
Jointly controlled entity G}G #i`6o
Accounting for entity @qHNE,K
Decommissioning cost @n": w2^B
Jointly controlled assets &kpwo
)
Asset definition ::/j$bL
Question 4 Financial instrument 25 marks VZl6t;cn
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. QMpoa5ZQG
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.
L5\WpM=
考题1 x>J r_A(
(a)部分考到的主要的知识点为: "%x<ttLl
Business combination achieved in stages - subsidiary to subsidiary icgSe:Ci
Disposals - where control is retained X ' "SVO.
- subsidiary to associate 9,"L^W8"k
Goodwill (full value method) :dqn h
Intangible assets 5O6hxcMjT
Investment property oo.2Dn6z
Provisions :EA\)@^$R
Foreign transaction =7o"u3hG
考生容易出错误的地方会出项在一下几方面: .>IhN 5
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. I'0@viF"Nx
2. Whether to recognize provision for restructuring. O7 $hYk
3. Calculation of retained earnings due to large amount of adjustments. 'u1?tQ=gmk
考题2 = MOj|NR [
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. ,9o"43D:a|
考题3 4tS.G
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. =>! Y{:
y(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. I}vm U^Y>
考题4 ;y2/-tL?
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. xcf%KXJf6
—— By P2 Lecture Emily Yao w&KK3*=""
