【P2】Report on P2 Dec 09 sitting —— Emily Yao Ov" wcJ
Report on P2 Dec 09 sitting Q3=X#FQ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: NO/$} vw
Question 1 Consolidated statement of financial position 50 marks C,,T7(: k
Professional and ethical behavior L^u|= 9
Question 2 Impairment of assets 2 25 marks QM!UMqdj
Question 3 Revenue recognition 25 marks S|d /?}C|e
Measurement of financial liability M5[#YG'FlQ
Events after the reporting period
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Inventory valuation - lower of cost and NRV =$}`B{(H
Jointly controlled entity t<`wK8)
Accounting for entity 06NiH-
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Decommissioning cost +;H=_~b
Jointly controlled assets -/ 3h&g
Asset definition #WA7
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Question 4 Financial instrument 25 marks 0gyvRM@ x[
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. OL=X&Vaf<
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. [YQtX_ ;w
考题1 ~m R^j
(a)部分考到的主要的知识点为: !'\(OFv9Im
Business combination achieved in stages - subsidiary to subsidiary gy1kb,M O
Disposals - where control is retained gISA13
- subsidiary to associate 1`II%mf[
Goodwill (full value method) depCqz@
Intangible assets 0?R$>=u
Investment property Uq=Rz8hLM
Provisions qZQm*q(jM
Foreign transaction ( *2
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考生容易出错误的地方会出项在一下几方面: Yy!G?>hC
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. _2k<MiqCD[
2. Whether to recognize provision for restructuring. b5p;) #
3. Calculation of retained earnings due to large amount of adjustments. $sL+k 'dY
考题2 >yyu:dk-;
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. .&= \
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考题3
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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. r& RJ'z
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. NVVAh5R
考题4 M#o=.,
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. qvsfU*wo?
—— By P2 Lecture Emily Yao CE183l \
