【P2】Report on P2 Dec 09 sitting —— Emily Yao nxS|]
Report on P2 Dec 09 sitting ;xS@- </:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: &z+nNkr?yN
Question 1 Consolidated statement of financial position 50 marks $
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Professional and ethical behavior F w
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Question 2 Impairment of assets 2 25 marks _)"-z
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Question 3 Revenue recognition 25 marks < v>^#/.0
Measurement of financial liability ' =Nb`n3%
Events after the reporting period anxg D?<+B
Inventory valuation - lower of cost and NRV G%jgr "]\z
Jointly controlled entity | (JxtQqQg
Accounting for entity KLBU8%
Decommissioning cost ;6KcX \g-
Jointly controlled assets :k*'M U}
Asset definition @n"7L2wY
Question 4 Financial instrument 25 marks m(i8 4~
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. 1hp`
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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. O3/] [\
考题1 ,&e0~
(a)部分考到的主要的知识点为: BiT
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Business combination achieved in stages - subsidiary to subsidiary #^4p(eZ[}
Disposals - where control is retained 2Te c#eYe
- subsidiary to associate aMe]6cWHV>
Goodwill (full value method) * ?x$q/a
Intangible assets kVz9}Xp"
Investment property m!Cvd9X=
Provisions $P&{DOiKS
Foreign transaction =(2y$,6g?
考生容易出错误的地方会出项在一下几方面: (H5nz ':
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Oi%\' biM
2. Whether to recognize provision for restructuring. b+Vfi9<
3. Calculation of retained earnings due to large amount of adjustments. IO3 p&sJ/
考题2 }Z#KPI8\Q
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. ~" |MwR!0
考题3 6
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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. `@TWZ%f6
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. o@:${> jw
考题4 10R#} ~D
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. <+Eu.K&
—— By P2 Lecture Emily Yao #{K}o}
