【P2】Report on P2 Dec 09 sitting —— Emily Yao \=R w/[lR
Report on P2 Dec 09 sitting f40 xS7-Q0
09年12月P2 Corporate reporting 的考题结构和相关知识点为: m>B^w)&C
Question 1 Consolidated statement of financial position 50 marks ;*>Y8^K&Q
Professional and ethical behavior _; /o nM
Question 2 Impairment of assets 2 25 marks bHZXMUewC
Question 3 Revenue recognition 25 marks L lOUK 2tZ
Measurement of financial liability 5V5Nx(31i
Events after the reporting period qIIc>By(\"
Inventory valuation - lower of cost and NRV mX66} s}#
Jointly controlled entity MWTzJGRT
Accounting for entity @'>h P
Decommissioning cost k|Mj|pqA
Jointly controlled assets
cc`+rD5I-
Asset definition @c,Qj$\1
Question 4 Financial instrument 25 marks {ZQ|Ydpk
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. S bI 7<_
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. g:
<2yT
考题1 +)YU/41W
(a)部分考到的主要的知识点为: !o +[L
Business combination achieved in stages - subsidiary to subsidiary w
6FtDl$
Disposals - where control is retained a^/j&9
- subsidiary to associate 3"afrA
Goodwill (full value method) 0} v_u
sP
Intangible assets v3>jXf
Investment property ukNB#2 "
Provisions #fdQ\)#q>
Foreign transaction :+ Ti^FF`w
考生容易出错误的地方会出项在一下几方面: bit@Kv1<C
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. DvL/xlN
2. Whether to recognize provision for restructuring. #$k6OlK-r"
3. Calculation of retained earnings due to large amount of adjustments. K 6 D3
考题2 f4{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. p+6L qk<
考题3 %4 9 ^S
&
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. (NB\wJg
$
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. v u7F>{D
考题4 -aj) _.d
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. cvSr> <(
—— By P2 Lecture Emily Yao !| ObNS
