【P2】Report on P2 Dec 09 sitting —— Emily Yao !QUY (
Report on P2 Dec 09 sitting qfkHGW?1/j
09年12月P2 Corporate reporting 的考题结构和相关知识点为: X'9.fKp
Question 1 Consolidated statement of financial position 50 marks E_HB[ 9
Professional and ethical behavior YeX*IZX8
Question 2 Impairment of assets 2 25 marks }2A6W%^>]
Question 3 Revenue recognition 25 marks !,WGd|oJ
Measurement of financial liability B[vj X" yg
Events after the reporting period (}"D x3K
Inventory valuation - lower of cost and NRV [\u
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Jointly controlled entity )^h6'h`
Accounting for entity _B4&Fb.
Decommissioning cost T :|/ux3
Jointly controlled assets ]6&NIz`:,
Asset definition #m +!<
Question 4 Financial instrument 25 marks )vr@:PE
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. <t%gl5}|
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. bm58 8UQ
考题1 +)Te)^&v%
(a)部分考到的主要的知识点为: N!A20Bv
Business combination achieved in stages - subsidiary to subsidiary x^f<G
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Disposals - where control is retained ;?6 vKpj;
- subsidiary to associate aM^iDJ$>
Goodwill (full value method) -DDA b(2*
Intangible assets JuRoeq.
Investment property 3KLUH=)P
Provisions -@uFRQ t
Foreign transaction *P()& }JK
考生容易出错误的地方会出项在一下几方面: Er~ 17$b
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~m%[d.
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2. Whether to recognize provision for restructuring. W<Uu.Y{sG
3. Calculation of retained earnings due to large amount of adjustments. FR(W.5[
考题2 > =>/ ~dIb
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. a(Y'C`x
考题3 ;r
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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. ^s,3*cAU
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?M2(8 0
考题4 O-- p)\
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. 61\u{@o$
—— By P2 Lecture Emily Yao \?bV\/GBR
