【P2】Report on P2 Dec 09 sitting —— Emily Yao :GN)7|:
Report on P2 Dec 09 sitting sRkz
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: S+` !%hJ
Question 1 Consolidated statement of financial position 50 marks >i><s>=I`
Professional and ethical behavior w3>Y7vxiz`
Question 2 Impairment of assets 2 25 marks ]1/W8z%
Question 3 Revenue recognition 25 marks :ofE8]
Measurement of financial liability Z'*G'/*
Events after the reporting period 6E*Zj1KX
Inventory valuation - lower of cost and NRV (P]^8q c
Jointly controlled entity e3HF"v]2!
Accounting for entity SdEb[
Decommissioning cost 30gZ_ 8C>}
Jointly controlled assets ` 4 "y #Z
Asset definition 9hz7drhR;\
Question 4 Financial instrument 25 marks _js2^
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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. F M@W >+
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. ie$fMBIq
考题1 %k1q4qOG]^
(a)部分考到的主要的知识点为: D _,_.C~O
Business combination achieved in stages - subsidiary to subsidiary W #JVU GYD
Disposals - where control is retained ,M+h9_&0?
- subsidiary to associate 2WbZ>^:Nsk
Goodwill (full value method) tZJ
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Intangible assets @; j0c_^"!
Investment property @BB,i /
Provisions *aSR KY
Foreign transaction 5sf fDEU]A
考生容易出错误的地方会出项在一下几方面: % (O^as
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. #!<+:y'S?
2. Whether to recognize provision for restructuring. g-T X;(
3. Calculation of retained earnings due to large amount of adjustments. >.k@!*
考题2
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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. ZT3j xwe
考题3 BT*K ,p
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. OFPd6,(E
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ['9OGV\
考题4 q4IjCu+
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. Jn^ Wzn[q
—— By P2 Lecture Emily Yao $F
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