【P2】Report on P2 Dec 09 sitting —— Emily Yao cvn- *Sj
Report on P2 Dec 09 sitting 1w(<0Be
09年12月P2 Corporate reporting 的考题结构和相关知识点为: p.qrf 7N$
Question 1 Consolidated statement of financial position 50 marks qT
5Wa O)
Professional and ethical behavior X9p+a,
Question 2 Impairment of assets 2 25 marks gCjH%=s
Question 3 Revenue recognition 25 marks Y NuewD
Measurement of financial liability 3AX?B~s
Events after the reporting period C+ }CU}
Inventory valuation - lower of cost and NRV 4u7c7K>\Y
Jointly controlled entity %{7$ \|;J'
Accounting for entity _a?wf!4>P
Decommissioning cost hQ\#Fhu7
Jointly controlled assets %?U"[F1
Asset definition <m-Ni
Question 4 Financial instrument 25 marks
Xcs8zT
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. `#-p,NElV
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. @WMj^t1D+
考题1 bWhJ^L D
(a)部分考到的主要的知识点为: 4S
d+"3M
Business combination achieved in stages - subsidiary to subsidiary /5Gnb.zN)
Disposals - where control is retained = ?y^O0v
- subsidiary to associate *g}vT8w'}
Goodwill (full value method) pT |./ Fe
Intangible assets *Cc$eR]-
Investment property H@VBP
Q}Q
Provisions $Ui]hA-:?y
Foreign transaction j 8~Gv=(h
考生容易出错误的地方会出项在一下几方面: ][s*~VK;
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. yQ72v'
2. Whether to recognize provision for restructuring. * fOS"-C L
3. Calculation of retained earnings due to large amount of adjustments. eh8<?(eK
考题2 tyBg7 dP
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\<M?`Y
考题3 t[L2'J.5
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. j@kRv@
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. &utS\-;G
考题4 q>Dr)x)
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. XRX7qo(0g
—— By P2 Lecture Emily Yao 7lnM|nD
