【P2】Report on P2 Dec 09 sitting —— Emily Yao 23[X mBf
Report on P2 Dec 09 sitting _8nT$!\\
09年12月P2 Corporate reporting 的考题结构和相关知识点为: E,:E u<
Question 1 Consolidated statement of financial position 50 marks u}IQ)Ma
Professional and ethical behavior i ?pC[Ao-_
Question 2 Impairment of assets 2 25 marks WCZeY?_^c
Question 3 Revenue recognition 25 marks +%RB&:K7,
Measurement of financial liability v?(9ZY]
Events after the reporting period ]u@`XVEJ
Inventory valuation - lower of cost and NRV D<XRu4^;
Jointly controlled entity 1 :d,8
Accounting for entity Z }Z]["q
Decommissioning cost CaqMLi %
Jointly controlled assets qz /d6-0"
Asset definition kv'gs+,e
Question 4 Financial instrument 25 marks Y]Y ]"y$1
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. ~ 'L`RJR
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.
XP!7@:
考题1 WL/9r
*jW
(a)部分考到的主要的知识点为: {oc7Chv=/H
Business combination achieved in stages - subsidiary to subsidiary 8 ORr
Disposals - where control is retained
_a~-B@2g
- subsidiary to associate (dVrGa54
Goodwill (full value method) #mcU);s
Intangible assets 2
VGGSLr
Investment property @Tg +Kt
Provisions `d i/nv)
Foreign transaction \H5{[ZUn
考生容易出错误的地方会出项在一下几方面: T hLR<\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ks-aJ+}
2. Whether to recognize provision for restructuring. qQ "O;_
3. Calculation of retained earnings due to large amount of adjustments. jW!)5(B[A
考题2 j
>t*k!db
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. t.E3Fh!o
考题3 R~&i8n.
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. mMRdnf!Uid
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. MW6KEiQ"
考题4 =c(3EI'w
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. !4l\*L
—— By P2 Lecture Emily Yao D&r2k
9
