【P2】Report on P2 Dec 09 sitting —— Emily Yao 1*f/Y9 Z
Report on P2 Dec 09 sitting Q?b C'147O
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 f jMm lp
Professional and ethical behavior s w50lId
Question 2 Impairment of assets 2 25 marks ~"Su2{"8B
Question 3 Revenue recognition 25 marks vCn~- Q
Measurement of financial liability I0N~>SpZ5
Events after the reporting period dpT?*qLM
Inventory valuation - lower of cost and NRV L=5Y^f'aU
Jointly controlled entity lm*C:e)4A
Accounting for entity Z?qc4Cg
Decommissioning cost +fHqGZ]
Jointly controlled assets EgRuB@lw76
Asset definition hP_{$c{4:g
Question 4 Financial instrument 25 marks #@ F
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. xiVbVr#[
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. %6x3 G
考题1 6%V#_]
(a)部分考到的主要的知识点为: paUJq?Af
Business combination achieved in stages - subsidiary to subsidiary YXg^t$
Disposals - where control is retained EL6<%~,V"I
- subsidiary to associate 3x=NSe|f
Goodwill (full value method) p::`1
Intangible assets sfp.> bMj
Investment property pS8`OBenA
Provisions }vZT iuzC
Foreign transaction of'H]I
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考生容易出错误的地方会出项在一下几方面: 6&btAwvOHx
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8\b Z?n#dn
2. Whether to recognize provision for restructuring. /px`FuJI(
3. Calculation of retained earnings due to large amount of adjustments. 5*O]`Q7
考题2 /S9n!H:MT
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. = j@8/
考题3 XUK%O8N# 9
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. b~?3HY:t~K
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. GXR7Ug}k
考题4 zX8{(
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. 5N907XV u
—— By P2 Lecture Emily Yao UdFYG^i
