【P2】Report on P2 Dec 09 sitting —— Emily Yao %Bg>=C)^(1
Report on P2 Dec 09 sitting N#X*
0i"
09年12月P2 Corporate reporting 的考题结构和相关知识点为: _) UnH
p_^
Question 1 Consolidated statement of financial position 50 marks Nlu]f-i':
Professional and ethical behavior YH{n
Question 2 Impairment of assets 2 25 marks "`*
>co6r
Question 3 Revenue recognition 25 marks OA[fQH#{lX
Measurement of financial liability ?H8dyQ5"
Events after the reporting period i=V2
/W}
Inventory valuation - lower of cost and NRV !0v3Lu ~j
Jointly controlled entity 6O*lZNN
Accounting for entity q3Gkfg Y
Decommissioning cost 9]I{GyH
Jointly controlled assets Xp fw2;`U'
Asset definition WkPT6d
Question 4 Financial instrument 25 marks nu[["f~
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. (Hs,Tj
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. &(|x-OT
考题1 &Cr4<V6
-q
(a)部分考到的主要的知识点为: ZRFHs> 0
Business combination achieved in stages - subsidiary to subsidiary 6E_YUk?KW
Disposals - where control is retained e&NJj:Ph*
- subsidiary to associate p>W@h*[6w
Goodwill (full value method) Mh}vr%0;)
Intangible assets p.x2R,CU
Investment property "@Qg]#]JH
Provisions +IlQZwm~
Foreign transaction $JiypX^DOP
考生容易出错误的地方会出项在一下几方面: ?
5j~"
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. [Y^h)k{-$
2. Whether to recognize provision for restructuring. .(yJ+NU
3. Calculation of retained earnings due to large amount of adjustments. ]q&NO(:kbq
考题2 Y6(= cm
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. p xW*kS
考题3 Fn{Pmo*rs
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. 9H+Q/Q*-a
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. isFxo,R9r
考题4 bP4}a!t+n
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. sR)jZpmC(
—— By P2 Lecture Emily Yao ZM [Z9/S8
