【P2】Report on P2 Dec 09 sitting —— Emily Yao fQ1 0O(`g,
Report on P2 Dec 09 sitting "\<P$&`HA
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks ^1Yo-T( R
Professional and ethical behavior (Wn
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Question 2 Impairment of assets 2 25 marks ?jFc@t*\:
Question 3 Revenue recognition 25 marks W}? s ^
Measurement of financial liability 6$DG.p
Events after the reporting period &#Wkww&Y
Inventory valuation - lower of cost and NRV GeVc\$K-
Jointly controlled entity -? Ejbko
Accounting for entity Q<C@KBiVE
Decommissioning cost g*28L[Q~
Jointly controlled assets c<>y!^g
Asset definition h)P]gT0f/
Question 4 Financial instrument 25 marks 'cYQ ?;
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. #]igB9Cf)w
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. (c< f<D|
考题1 L/5z !
(a)部分考到的主要的知识点为: ZRUh/<\[
Business combination achieved in stages - subsidiary to subsidiary OK.-]()!
Disposals - where control is retained v2 3TL
- subsidiary to associate {vjq y &?y
Goodwill (full value method) o3fR3P%$
Intangible assets kv/(rKLp*
Investment property 0T=jR{j!o
Provisions sC 9- +}
Foreign transaction O4n8MM| `
考生容易出错误的地方会出项在一下几方面: 48;~bVr}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <jg8y'm@0
2. Whether to recognize provision for restructuring. }0v
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3. Calculation of retained earnings due to large amount of adjustments. XQ4d ohGCP
考题2 <e[!3,%L
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. 1ZKz3)K
考题3 aK!xRnY
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. [rc'/@L
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. {Qm6?H
考题4 /O+e#z2f<
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. T4l-sJ'|
—— By P2 Lecture Emily Yao Qf" 6PJ
