【P2】Report on P2 Dec 09 sitting —— Emily Yao ^2 5$=0
Report on P2 Dec 09 sitting h?fv
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09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks O3B\K <l
Professional and ethical behavior *(s)CWf
Question 2 Impairment of assets 2 25 marks znX2W0V
Question 3 Revenue recognition 25 marks 4e1Zyi
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Measurement of financial liability N!^U{;X7/
Events after the reporting period c7'I '~
Inventory valuation - lower of cost and NRV P7<~S8)Y
Jointly controlled entity m`E8 g VC
Accounting for entity dorZ O2Uc
Decommissioning cost : E ]A51
Jointly controlled assets b[VP"KZ ?
Asset definition L)4TW6IUk
Question 4 Financial instrument 25 marks >=[w{Vn'Mf
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ? ZE1>L7e
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. qzsS"=5
考题1 KGzBK :
(a)部分考到的主要的知识点为: \*1pFX#
Business combination achieved in stages - subsidiary to subsidiary g@KS\.m]
Disposals - where control is retained {> >f5o 3
- subsidiary to associate mp%i(Y"vp
Goodwill (full value method) 4: 5 CnK
Intangible assets _D[vMr[
Investment property B?$pIG^ Mn
Provisions a*KB'u6&
Foreign transaction 8xZN4ck_@
考生容易出错误的地方会出项在一下几方面: K%$% 9y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. U vxJ _
2. Whether to recognize provision for restructuring. NA !;#!
3. Calculation of retained earnings due to large amount of adjustments. bY&s $Ry3"
考题2 k g0Z(T:&8
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. 0=yKE J
考题3 ?UQE ;0 B
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. 0:Ak 4L6 k
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ZSU;>&>%v
考题4 2Cj?k.Zk
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. b :Wl B[5
—— By P2 Lecture Emily Yao \{P(s :
