【P2】Report on P2 Dec 09 sitting —— Emily Yao (fA>@5n
Report on P2 Dec 09 sitting 4 t
5i9+h
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Jn7T5$pJ
Question 1 Consolidated statement of financial position 50 marks I|n? 32F
Professional and ethical behavior h*>%ou
Question 2 Impairment of assets 2 25 marks \1Xr4H
u
Question 3 Revenue recognition 25 marks (n{x"rLy/
Measurement of financial liability ZWmS6?L.
Events after the reporting period -.@dA'j[
Inventory valuation - lower of cost and NRV PfR|\{(
Jointly controlled entity #Mw 6>5}<
Accounting for entity "_^vQ1M]Z
Decommissioning cost 5bB\i79$
Jointly controlled assets D ~ogq]
Asset definition 4%B0H>
Question 4 Financial instrument 25 marks tgyW:<iv
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. ' kOkwGf!
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. TUBpRABH
考题1
?kI yo
(a)部分考到的主要的知识点为: 8$F"!dc _
Business combination achieved in stages - subsidiary to subsidiary 6o0 }7T%6
Disposals - where control is retained !F:AN
oaS
- subsidiary to associate $-)T
Goodwill (full value method) _`I}"`2H
Intangible assets n!dXj
InV
Investment property N_^PoX935O
Provisions T09 5]*Hm
Foreign transaction
Ct][B{
考生容易出错误的地方会出项在一下几方面: < 78*-Ob
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ij>G7Q*d
2. Whether to recognize provision for restructuring. |*/-~5"
3. Calculation of retained earnings due to large amount of adjustments. nR]*RIp5
考题2 v,'k 2H
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. w/z o
考题3 %9
3R/bx
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. o:'@|(& <
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. =X1oB ,W{
考题4 z]2MR2W@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. S{m:Iij[;
—— By P2 Lecture Emily Yao (|
\%)v H-
