【P2】Report on P2 Dec 09 sitting —— Emily Yao @>IjfrjV
Report on P2 Dec 09 sitting BznA)EK?@
09年12月P2 Corporate reporting 的考题结构和相关知识点为: y7- :l u$9
Question 1 Consolidated statement of financial position 50 marks uW~ ,H}E
Professional and ethical behavior (VAL.v*
Question 2 Impairment of assets 2 25 marks PJ@ ,01
Question 3 Revenue recognition 25 marks GKhwn&qCKb
Measurement of financial liability 6a7iLQA
Events after the reporting period ('-}"3
Inventory valuation - lower of cost and NRV cu^* x/0 ,
Jointly controlled entity u ^$Md WP
Accounting for entity 8@KFln )[
Decommissioning cost Wky S Tc
Jointly controlled assets TQd FC\@f"
Asset definition Ww& - `.
Question 4 Financial instrument 25 marks XHM"agrhSQ
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. Ti|++oC/&
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. QeJ.o.m{
考题1 w
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(a)部分考到的主要的知识点为: \y`3Lh Y
Business combination achieved in stages - subsidiary to subsidiary !TL}~D :J
Disposals - where control is retained (+8xUc(w
- subsidiary to associate doO
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Goodwill (full value method) ~: <@ `
Intangible assets K_|~3
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Investment property
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Provisions *.]E+MYi*
Foreign transaction fEG3b#t N
考生容易出错误的地方会出项在一下几方面: *-AAQ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. E
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2. Whether to recognize provision for restructuring. AJ
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3. Calculation of retained earnings due to large amount of adjustments. "E|r 3cN
考题2 ,e FQ}&^A
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. UxcDDa/j2T
考题3 o-=d|dWG
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. vZeYp
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. N 3yB1_
考题4 C$td{tM
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. G z|%;
—— By P2 Lecture Emily Yao /D$+b9FR<
