【P2】Report on P2 Dec 09 sitting —— Emily Yao g VR]z9
Report on P2 Dec 09 sitting "8 cI]~ V
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 LGW_7&0<<
Professional and ethical behavior { %]imf|g.
Question 2 Impairment of assets 2 25 marks >
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Question 3 Revenue recognition 25 marks 0x]?rd+q8Q
Measurement of financial liability V q{3:QBR
Events after the reporting period 1 ^= QIX
Inventory valuation - lower of cost and NRV #)]t4wa_W
Jointly controlled entity [ >\|QS|
Accounting for entity q}VdPt>X/
Decommissioning cost 2u!&Te(!9
Jointly controlled assets gOW8 !\V
Asset definition kL0K[O
Question 4 Financial instrument 25 marks {N/%%O.b
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. hKWWN`;b !
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. iT,7jd?6#
考题1 blIM rP%
(a)部分考到的主要的知识点为: n;N79`mZC
Business combination achieved in stages - subsidiary to subsidiary &TA{US3~
Disposals - where control is retained ?7LvJ8
- subsidiary to associate |}UkVLc_^
Goodwill (full value method) /"u37f?[^
Intangible assets PRTjXq6)5
Investment property u5glKE
Provisions {)!>e
Foreign transaction fCJjFL:
考生容易出错误的地方会出项在一下几方面: m }=E$zPbO
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. fbOqxF"?we
2. Whether to recognize provision for restructuring. +)e|>
3. Calculation of retained earnings due to large amount of adjustments. SZHgX l3:
考题2 b"N!#&O ]
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. MsP6C)dz
考题3 foQo`}"5
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=oZk4
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8j3Y&m4^
考题4 NId.TaX
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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. E
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—— By P2 Lecture Emily Yao 23>[-XZb[O
