【P2】Report on P2 Dec 09 sitting —— Emily Yao 6g
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Report on P2 Dec 09 sitting .dO8I/lhV
09年12月P2 Corporate reporting 的考题结构和相关知识点为: t[4V1:
Question 1 Consolidated statement of financial position 50 marks Ef]<0Tm]:
Professional and ethical behavior "sU jJ|
Question 2 Impairment of assets 2 25 marks 1$#1
Question 3 Revenue recognition 25 marks n|N?[)^k
Measurement of financial liability bn#'o(Lp
Events after the reporting period L &,&SDr
Inventory valuation - lower of cost and NRV /_[?i"GW
Jointly controlled entity : =f!>_r+
Accounting for entity R^?9 V=Y<T
Decommissioning cost gski :C
Jointly controlled assets UGD B4S
Asset definition wec_=E qK0
Question 4 Financial instrument 25 marks cf C}"As
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. gA:unsI
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. Kn*LwWne
考题1 s P~;i qk
(a)部分考到的主要的知识点为: ,.z?=]'en
Business combination achieved in stages - subsidiary to subsidiary X-y3CO:&@h
Disposals - where control is retained Y.b? .)u&
- subsidiary to associate ; wa#m1
Goodwill (full value method) \ OW.?1d
Intangible assets _lBHZJ+
Investment property =eyPo(B
Provisions 5q;c=oRUj
Foreign transaction -x VZm8y
考生容易出错误的地方会出项在一下几方面: < #
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Vj[hT~{f
2. Whether to recognize provision for restructuring. .G-L/*&%
3. Calculation of retained earnings due to large amount of adjustments. 7DPxz'7):
考题2 :!/ (N
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. D4O^5?F)|
考题3 "9X1T]
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. iyv5\
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. qH4+i STnV
考题4 _%wB*u, X
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. sLd%m+*p
—— By P2 Lecture Emily Yao t\WU}aKML
