【P2】Report on P2 Dec 09 sitting —— Emily Yao 7&U+f:-w
Report on P2 Dec 09 sitting t p
3N5I
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2OOj8JS
Question 1 Consolidated statement of financial position 50 marks {}gk4 xr
Professional and ethical behavior Rn ^N+3o'M
Question 2 Impairment of assets 2 25 marks !~DkA7i 55
Question 3 Revenue recognition 25 marks g<jK^\e W
Measurement of financial liability sU3V
)7"
Events after the reporting period kR|Dz B7
Inventory valuation - lower of cost and NRV j 3'/jk]\
Jointly controlled entity Iz=E8R g
Accounting for entity :r+
1>F$o
Decommissioning cost )uJ`E8>-
Jointly controlled assets C2%3+
Asset definition CZno2$8@e
Question 4 Financial instrument 25 marks 4>eg@s N
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 5N
}|VGN
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. #z5?Y2t7~^
考题1 #Y b9w3N
(a)部分考到的主要的知识点为: ~x#-#nuh"
Business combination achieved in stages - subsidiary to subsidiary <^$b1 <@
Disposals - where control is retained RR {9
- subsidiary to associate lk'jBl%
Goodwill (full value method) Tfs9< k>G#
Intangible assets VH*(>^Of F
Investment property 9K_HcLO%y
Provisions HUX+d4sg
Foreign transaction ApB'O ;5
考生容易出错误的地方会出项在一下几方面: q:eAL'OkM
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8#3cmpx4
2. Whether to recognize provision for restructuring. a'.=.eDQ
3. Calculation of retained earnings due to large amount of adjustments. {-Oc8XI/
考题2 4y)1*V U:
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. E0'6 !9y
考题3 ^8t*WphZC
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. *\5H\s9<
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. E 4(muhY
考题4 U}5K Ai 9Z
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. hIHO a
—— By P2 Lecture Emily Yao $9b6,Y_-
