【P2】Report on P2 Dec 09 sitting —— Emily Yao kQ&Q_FSO
Report on P2 Dec 09 sitting +]wM$bP
09年12月P2 Corporate reporting 的考题结构和相关知识点为: [P~7kNFOh
Question 1 Consolidated statement of financial position 50 marks Jh%SenP_oP
Professional and ethical behavior TT3GGHR
Question 2 Impairment of assets 2 25 marks LT
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Question 3 Revenue recognition 25 marks 3]}RjOTU
Measurement of financial liability JP( tf+
Events after the reporting period O.y ?q
Inventory valuation - lower of cost and NRV Fo;J3<U)
Jointly controlled entity /|&4&$
Accounting for entity tG9C(D`G
Decommissioning cost <?DI!~
Jointly controlled assets =tA;JB
Asset definition wRK27=\z
Question 4 Financial instrument 25 marks @U?&1.\
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. 2Rwd\e.z
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>E+9TQ
考题1 o4yl3o
(a)部分考到的主要的知识点为: Ax=)J{4v
Business combination achieved in stages - subsidiary to subsidiary E^{!B]/oP
Disposals - where control is retained ZO<\rX (
- subsidiary to associate ?A .ah
Goodwill (full value method) z"QtP[_m
Intangible assets r.Z g<T
Investment property ]^wr+9zd
Provisions @\oZ2sB
Foreign transaction /D|q-`*K
考生容易出错误的地方会出项在一下几方面: bV'r9&[_6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. D-i, C~W
2. Whether to recognize provision for restructuring. 6,~1^g*
3. Calculation of retained earnings due to large amount of adjustments. U6H3T0#
考题2 bJ6C7-w:wa
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. Rq?t=7fX)
考题3 8a8D0}'
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. y|0/;SjV
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ^ )!eiM
考题4 ?< yYm;B
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. C}jrx^u>
—— By P2 Lecture Emily Yao #^aa&*<D_