【P2】Report on P2 Dec 09 sitting —— Emily Yao |# EI(W?`
Report on P2 Dec 09 sitting W ?0u_F
09年12月P2 Corporate reporting 的考题结构和相关知识点为: } [OEtd{
Question 1 Consolidated statement of financial position 50 marks 3iw. yR
Professional and ethical behavior 06I(01M1
Question 2 Impairment of assets 2 25 marks !L)yI#i4C
Question 3 Revenue recognition 25 marks m G x{Vpt
Measurement of financial liability ~R7{gCqdr
Events after the reporting period m}+_z^@j9
Inventory valuation - lower of cost and NRV !J(6E:,b#
Jointly controlled entity k[\JT[Mp
Accounting for entity : <uCi\9(
Decommissioning cost OT#foP
Jointly controlled assets 5Zl7crA [
Asset definition 'grb@+w(
Question 4 Financial instrument 25 marks qot {#tk
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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. ;0}C2Cz'
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. Ox6^=D "
考题1 Tvw(S q};
(a)部分考到的主要的知识点为: *oAnG:J+M
Business combination achieved in stages - subsidiary to subsidiary ._<gc;G
Disposals - where control is retained ~e=KBYDBu
- subsidiary to associate 4g?qKoc
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Goodwill (full value method) `tm(3pJ
Intangible assets e r"gPW
Investment property iBC IJ!;
Provisions ^ ?T,>ZI
Foreign transaction 8},f
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考生容易出错误的地方会出项在一下几方面: X:W}S/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. !%QbE[K l>
2. Whether to recognize provision for restructuring. xt8@l
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3. Calculation of retained earnings due to large amount of adjustments. EI@e p~
考题2 :U-yO 9!j
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. M \>5" ,0
考题3 BA_l*h%=Cc
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. %Gm4,+8P3o
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8\[qR_LV
考题4 fw0Z- 9*
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. EiWd =jDm
—— By P2 Lecture Emily Yao s_7 6)7
