【P2】Report on P2 Dec 09 sitting —— Emily Yao ?+bDFM}
Report on P2 Dec 09 sitting ) n[ oP%
09年12月P2 Corporate reporting 的考题结构和相关知识点为: %joIe w]V3
Question 1 Consolidated statement of financial position 50 marks M!s@w%0?'
Professional and ethical behavior sDH|k@K
Question 2 Impairment of assets 2 25 marks Z`l9 7$\
Question 3 Revenue recognition 25 marks t7%!~s=,M
Measurement of financial liability T Z7{ cekQ
Events after the reporting period h4GR :`
Inventory valuation - lower of cost and NRV mYudUn4Wo
Jointly controlled entity g8{?;
Accounting for entity 3psCV=/ z
Decommissioning cost <Dr*^GX>?
Jointly controlled assets rX%qWhiEJ
Asset definition oj7X9~ nd
Question 4 Financial instrument 25 marks $UZ4,S?V
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. I!)gXtJA"
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. l_!.yV{
考题1 U/B1/96 lJ
(a)部分考到的主要的知识点为: at/v.U |F
Business combination achieved in stages - subsidiary to subsidiary %rQ5 <U
Disposals - where control is retained COw]1 R
- subsidiary to associate $FgpFxz;
Goodwill (full value method) O /IW.t
Intangible assets [G/q*a:K
Investment property R0y@#}JH
Provisions !P, 9Sg&5)
Foreign transaction N>OF
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考生容易出错误的地方会出项在一下几方面: #lax0IYY=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. A}#@(ma7
2. Whether to recognize provision for restructuring. g#V3u=I8 ~
3. Calculation of retained earnings due to large amount of adjustments. 6dh@DG*k
考题2 yD`{9'L
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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. VZ*Q|
考题3 )>ed6A1
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. =*q :R9V
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. *HmL8c
考题4 [FKmZzEy
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. ?S8cl 7 ;+
—— By P2 Lecture Emily Yao U/M(4H3>H
