【P2】Report on P2 Dec 09 sitting —— Emily Yao GX4# I Rq
Report on P2 Dec 09 sitting XuVbi=pN.2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @=E@
*@g
Question 1 Consolidated statement of financial position 50 marks s,\!@[N
Professional and ethical behavior dUk^DI ,:l
Question 2 Impairment of assets 2 25 marks (B.J8`h }
Question 3 Revenue recognition 25 marks U(dT t
Measurement of financial liability wBTnI>l9 [
Events after the reporting period hvnZ
2x.?d
Inventory valuation - lower of cost and NRV 5#!pwjt~7
Jointly controlled entity XwOj`N{!H
Accounting for entity N0,.cd]y`
Decommissioning cost ;HlVU
Jointly controlled assets #6[ FGM
Asset definition q*SX.A>YR
Question 4 Financial instrument 25 marks rg]eSP3 W
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. ~ T|?!zML
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. sF :3|Yy0
考题1 |
y\B*P
(a)部分考到的主要的知识点为: 5 S$*Y Rp
Business combination achieved in stages - subsidiary to subsidiary EX7gTf#
Disposals - where control is retained EGf9pcUEO&
- subsidiary to associate 8j. 9Sk/
Goodwill (full value method) FZ
D
C?
Intangible assets g<-x" $(C&
Investment property 4Cr |]o'
Provisions />S=Y"a/7
Foreign transaction ~Y<x-)R
考生容易出错误的地方会出项在一下几方面: L&+XFntR
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. r5xu#%hgp;
2. Whether to recognize provision for restructuring. .h-:) e*
3. Calculation of retained earnings due to large amount of adjustments. +O`0Mc$%'
考题2 s(q\!\FS
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. Cp7 EJr~
考题3 Fyrr,#
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. n a])bBn
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 7Co
}4
考题4 ^ n"ve2
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. r3<yG" J86
—— By P2 Lecture Emily Yao ~Aq;g$IJZ
