【P2】Report on P2 Dec 09 sitting —— Emily Yao zt,pV \|
Report on P2 Dec 09 sitting zr#n^? m
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 d h5%
Professional and ethical behavior K;j}qJvsb
Question 2 Impairment of assets 2 25 marks ukNB#2 "
Question 3 Revenue recognition 25 marks OwRH
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Measurement of financial liability x[L/d"Wf
Events after the reporting period PCKgdh},
Inventory valuation - lower of cost and NRV {}x{
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Jointly controlled entity (Klvctoy
Accounting for entity bDK%vx!_
Decommissioning cost )~@iM.}S2
Jointly controlled assets %*J'!PC9n
Asset definition N;N,5rxV
Question 4 Financial instrument 25 marks ,F^Rz.
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. VaKBS/ y"
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. $7\Al$W\
考题1 U&x)Q
(a)部分考到的主要的知识点为: o}QtKf)W
Business combination achieved in stages - subsidiary to subsidiary w
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Disposals - where control is retained `w rN$&
- subsidiary to associate hH XT
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Goodwill (full value method) SA3!a.*c
Intangible assets Ek#?B6s
Investment property 4l) Q
Provisions P:Nj;Cxh
Foreign transaction U42B( ow
考生容易出错误的地方会出项在一下几方面: W[Z W=c
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. s,~)5nL
2. Whether to recognize provision for restructuring. 8<#S:O4kA
3. Calculation of retained earnings due to large amount of adjustments. 0=g~ozEW&
考题2 V'n4iM
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. jbrx)9Z+%
考题3 (c3%rM m]
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. +2&+Gh.h
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 Fke_ms= I^
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. qC|$0
—— By P2 Lecture Emily Yao LS(J%\hMDm
