【P2】Report on P2 Dec 09 sitting —— Emily Yao ub]
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Report on P2 Dec 09 sitting jVu3 !{}
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 I*K~GXWs#
Professional and ethical behavior c
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Question 2 Impairment of assets 2 25 marks VIxcyp0X
Question 3 Revenue recognition 25 marks g @lAk%V4
Measurement of financial liability s xLq '3(
Events after the reporting period xTL"%'|
Inventory valuation - lower of cost and NRV ,Z I" + v
Jointly controlled entity _sCpyu
Accounting for entity etH%E aF[
Decommissioning cost $Mp#tH28
Jointly controlled assets KmkPq]
Asset definition W7"ks(
Question 4 Financial instrument 25 marks 3J}bI {3
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. u|D_"q~+6
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. rB:W\5~7
考题1 Sc*O_c3D
(a)部分考到的主要的知识点为: RtR]9^:~
Business combination achieved in stages - subsidiary to subsidiary QY<2i-A
Disposals - where control is retained 6(}8[i:
- subsidiary to associate f z8
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Goodwill (full value method)
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Intangible assets 7>J8\=
Investment property &a
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Provisions j{9sn,<:
Foreign transaction X @)5F 9
考生容易出错误的地方会出项在一下几方面: ?c^0%O p
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. pRj1b^F5y
2. Whether to recognize provision for restructuring. i4N '[ P}
3. Calculation of retained earnings due to large amount of adjustments. 6nRD:CH)X
考题2 @D rMaTr
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. [x 5T7=
考题3 1G+42>?<1
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. >_]j{}~\k
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. gX34'<Z
考题4 0> m-J
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. ^60BQ{ne
—— By P2 Lecture Emily Yao ND7
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