【P2】Report on P2 Dec 09 sitting —— Emily Yao h`%K \C
Report on P2 Dec 09 sitting ~0?p @8
09年12月P2 Corporate reporting 的考题结构和相关知识点为: }M /w 0U0o
Question 1 Consolidated statement of financial position 50 marks QN-n9f8
Professional and ethical behavior 6f= /vRAh$
Question 2 Impairment of assets 2 25 marks 8B Nsh[+
Question 3 Revenue recognition 25 marks iy
Od&|.
Measurement of financial liability 'KQ ]7
Events after the reporting period 7V0:^Jov
Inventory valuation - lower of cost and NRV ]T^m>v)X
Jointly controlled entity !5`}s9hsF_
Accounting for entity /+RNPQO O
Decommissioning cost 5 LX3.
Jointly controlled assets 3HbHl?-UNU
Asset definition [
H>MeeR
Question 4 Financial instrument 25 marks qx{.`AaZW
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. O)Nt"k7
b
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. $?Aez/
考题1 &X+V}
(a)部分考到的主要的知识点为: =&"Vf!7YR7
Business combination achieved in stages - subsidiary to subsidiary =[{Pw8['
Disposals - where control is retained G !1- 20
- subsidiary to associate *U54x
/w|
Goodwill (full value method) z9HQFRbo[
Intangible assets a\}| ikiE
Investment property O%o#CBf0
Provisions w#F +rh3
Foreign transaction *"fg@B5
考生容易出错误的地方会出项在一下几方面: CG9X3%xO%
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Q77qrx3
2. Whether to recognize provision for restructuring. kTi QO2 H
3. Calculation of retained earnings due to large amount of adjustments. +7 F7K h
考题2 xxkP4,(p
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. FZ=6x}QZ
考题3 ~n[LL)v
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. -( cm
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. qoZ* sV
考题4 iZ MsN*9[
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. $:u,6|QsS=
—— By P2 Lecture Emily Yao TP{a*ke^5,
