【P2】Report on P2 Dec 09 sitting —— Emily Yao =O<BMq{d
Report on P2 Dec 09 sitting _ev^5`>p/
09年12月P2 Corporate reporting 的考题结构和相关知识点为: FtXEudk
Question 1 Consolidated statement of financial position 50 marks /~Iy1L#
Professional and ethical behavior ~+Y;jAdU
Question 2 Impairment of assets 2 25 marks .O(UK4Mb
Question 3 Revenue recognition 25 marks _ U\vHa$#
Measurement of financial liability bH&H\ Mx_k
Events after the reporting period \l~h#1|%;s
Inventory valuation - lower of cost and NRV w pvaTHo
Jointly controlled entity LO229`ARr|
Accounting for entity )yk
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Decommissioning cost %lxo?s@
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Jointly controlled assets RK0IkRXQd
Asset definition >=bO@)[
Question 4 Financial instrument 25 marks Vz^:|qON
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 4 ET
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ]iPdAwc.1
考题1 ^]kDYhe*Y
(a)部分考到的主要的知识点为: Z.<B>MD8^
Business combination achieved in stages - subsidiary to subsidiary wU3Q
Disposals - where control is retained wJ}8y4O!N
- subsidiary to associate %K%z<R8
Goodwill (full value method)
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Intangible assets = FQH
Investment property PHoW|K_e
Provisions C>H UG
Foreign transaction wRKGJ
考生容易出错误的地方会出项在一下几方面: CH2o[&
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8
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2. Whether to recognize provision for restructuring. Qk6FK]buV
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 [|3
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. ~_q\?pw<$L
考题3 '=r.rW5
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. q7;)&_'
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. @"6BvGU2s
考题4 3,GSBiK3}
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. iL(E`_I<
—— By P2 Lecture Emily Yao s=q}XIWK