【P2】Report on P2 Dec 09 sitting —— Emily Yao i''[ u
Report on P2 Dec 09 sitting #(G #O1+
09年12月P2 Corporate reporting 的考题结构和相关知识点为: gLef6q{}
Question 1 Consolidated statement of financial position 50 marks @4N@cM0
Professional and ethical behavior p%v +\T2r
Question 2 Impairment of assets 2 25 marks ^q 0O x&X
Question 3 Revenue recognition 25 marks A12 #v,
Measurement of financial liability lC ^NhQi
Events after the reporting period /HmD/
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Inventory valuation - lower of cost and NRV J m+;A^;
Jointly controlled entity ovn)lIs
Accounting for entity vpGeG
Decommissioning cost b{o%`B*
Jointly controlled assets sKT GZA
Asset definition _pv<_
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Question 4 Financial instrument 25 marks Htf|VpzMb
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. {$ghf"
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. :3 # t;
考题1 jJF(*D
(a)部分考到的主要的知识点为: MR@*09zP(?
Business combination achieved in stages - subsidiary to subsidiary dfBTx6/F
Disposals - where control is retained K X P^F6@l
- subsidiary to associate M#Vl{ b
Goodwill (full value method) *h
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Intangible assets C=
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Investment property d?)C} 2
Provisions PZQ n]lbak
Foreign transaction $DOBC@xxzT
考生容易出错误的地方会出项在一下几方面: \?_eQKiZ3
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. n3t0Qc
2. Whether to recognize provision for restructuring. m%-
3. Calculation of retained earnings due to large amount of adjustments. *LbRLwt
考题2 B|-E3v:f 4
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. mV0.9pxS
考题3 4$oX,Q`#
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. a~_5N&~pi
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ZCZY gf@
考题4 85<zl|ZD
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. 4|*H0}HOm
—— By P2 Lecture Emily Yao {U& *8Q(/
