【P2】Report on P2 Dec 09 sitting —— Emily Yao J~
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Report on P2 Dec 09 sitting 8F(lW)A n
09年12月P2 Corporate reporting 的考题结构和相关知识点为: }&)X4=
Question 1 Consolidated statement of financial position 50 marks bsw0+UY=9
Professional and ethical behavior 0*MY4r|-
Question 2 Impairment of assets 2 25 marks l+'@y (}Q
Question 3 Revenue recognition 25 marks MO +g*N
Measurement of financial liability LMf
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Events after the reporting period `Nn=6[]
Inventory valuation - lower of cost and NRV a b!,
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Jointly controlled entity wK+%[i&,
Accounting for entity .az +'1
Decommissioning cost #5xK&qA
Jointly controlled assets RU3:[ (7
Asset definition ?(el6 J}
Question 4 Financial instrument 25 marks {
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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. k/A8 |
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. "d60IM#N?
考题1 f"zXiUV
(a)部分考到的主要的知识点为: C fKv C
Business combination achieved in stages - subsidiary to subsidiary !rzbm& @
Disposals - where control is retained /s"mqBXCG
- subsidiary to associate l2"{uCcA
Goodwill (full value method) V &U1WV/
Intangible assets XBE+O 7
Investment property eAh~ `
Provisions {< {
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Foreign transaction
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考生容易出错误的地方会出项在一下几方面: fmf3 H
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. S"ZH5O(
2. Whether to recognize provision for restructuring. YIv!\`^ \
3. Calculation of retained earnings due to large amount of adjustments. 1'or[Os3=
考题2 Tf/jd 3>
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. _ KBN
考题3 ?.d6!v A
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. w Q
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. e^)+bmh
考题4 FES_:?.0
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. @j
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—— By P2 Lecture Emily Yao hh/C{ l
