【P2】Report on P2 Dec 09 sitting —— Emily Yao l.BiE<&
Report on P2 Dec 09 sitting xO4"" / n
09年12月P2 Corporate reporting 的考题结构和相关知识点为: \0FwxsL
Question 1 Consolidated statement of financial position 50 marks HNLr}
Y j
Professional and ethical behavior !L2!:_
Question 2 Impairment of assets 2 25 marks RW<4",
Question 3 Revenue recognition 25 marks j-| !QlB
Measurement of financial liability blkPsp)m"
Events after the reporting period 5+q dn|9%T
Inventory valuation - lower of cost and NRV +&<k}Mz
Jointly controlled entity I [n|#N
Accounting for entity ^AoX|R[1%
Decommissioning cost \:2z!\iP`
Jointly controlled assets @c).&7
Asset definition Th$xk9TK^@
Question 4 Financial instrument 25 marks )&%Y{a#
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ? [)V
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. p!\ GJ a",
考题1 .Y^pDR12
(a)部分考到的主要的知识点为: ( #]9{ C;
Business combination achieved in stages - subsidiary to subsidiary 0#~k)>(7lR
Disposals - where control is retained Z tc\4
- subsidiary to associate & u6ydN1xe
Goodwill (full value method) \$gA2r
Intangible assets A f}o/g
Investment property {4)d
Provisions q(v|@l|)yO
Foreign transaction 3r[ s_ Y*
考生容易出错误的地方会出项在一下几方面: moZeP#Q %
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. #8y"1I=i&
2. Whether to recognize provision for restructuring. JkKbw&65
3. Calculation of retained earnings due to large amount of adjustments. Qkc 9X0J!
考题2 a q#F
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. #+$ PD`j
考题3 ,V{Bpr
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. }nSu7)3$B
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. pwV~[+SS_
考题4
? ?("0U
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. Q% ^_<u
—— By P2 Lecture Emily Yao BnaI30-
