【P2】Report on P2 Dec 09 sitting —— Emily Yao m>@$T
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Report on P2 Dec 09 sitting pFu3FUO*;
09年12月P2 Corporate reporting 的考题结构和相关知识点为: zqq$PaH*
Question 1 Consolidated statement of financial position 50 marks vk:m>?(
Professional and ethical behavior O*<,lq 0K
Question 2 Impairment of assets 2 25 marks o,fB
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Question 3 Revenue recognition 25 marks _a"\g9{%*
Measurement of financial liability ?\7"
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Events after the reporting period n{~Ws^d
Inventory valuation - lower of cost and NRV N o}Ly{
Jointly controlled entity @jE<V=?
Accounting for entity O1nfz> L`
Decommissioning cost ^[d|^fRH Q
Jointly controlled assets JvHGu&Nr!
Asset definition @Y#{[@Hp%
Question 4 Financial instrument 25 marks l6X\.oI
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. ~D4%7U"dv
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. nl 7=Nhh
考题1 k++Os'hSEY
(a)部分考到的主要的知识点为: 2<aBUGA
Business combination achieved in stages - subsidiary to subsidiary &}1PH%6
Disposals - where control is retained Um
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- subsidiary to associate .[-d( #l{l
Goodwill (full value method) cTKj1)!z?X
Intangible assets %} _{_Z
Investment property 0ih=<@1 K
Provisions Y9TaU]7]
Foreign transaction )w8h2=l
考生容易出错误的地方会出项在一下几方面: #:v e3gWl
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +oY[uF
2. Whether to recognize provision for restructuring. +h6cAqm]
3. Calculation of retained earnings due to large amount of adjustments. Rld1pX2v
考题2 Tn+6:<OFdO
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. i#t)tM"
考题3 1/Pou)D
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. ?hh
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. z?HP%g'M~
考题4 IYq)p
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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. aC
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—— By P2 Lecture Emily Yao n"dC]&G'