【P2】Report on P2 Dec 09 sitting —— Emily Yao /"Rh
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Report on P2 Dec 09 sitting {`l]RIig
09年12月P2 Corporate reporting 的考题结构和相关知识点为: r|0C G^:C
Question 1 Consolidated statement of financial position 50 marks N9{ivq|fO
Professional and ethical behavior ZOS{F_2.
Question 2 Impairment of assets 2 25 marks nLT]'B]$+
Question 3 Revenue recognition 25 marks 2NE/ZqREg
Measurement of financial liability 8v(Xr}q,r
Events after the reporting period |!IJ/ivEgw
Inventory valuation - lower of cost and NRV EA?:GtH
Jointly controlled entity nb?bx{M
Accounting for entity .[K{;^>
Decommissioning cost vP&*(WfO)
Jointly controlled assets vR+(7^Yy
Asset definition 7_q"%xH
Question 4 Financial instrument 25 marks R Af+%h*
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 9chiu%20
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. I|iI
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考题1 :gQc@)jZ(*
(a)部分考到的主要的知识点为: t*Lo;]P
Business combination achieved in stages - subsidiary to subsidiary r@s, cCK9?
Disposals - where control is retained MZ0uc2L=
- subsidiary to associate tDIzn`$z
Goodwill (full value method) li
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Intangible assets Y^3tk}yru
Investment property
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Provisions i?*&1
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Foreign transaction EXb{/4
考生容易出错误的地方会出项在一下几方面: /<|J \G21
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. UPJgT
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2. Whether to recognize provision for restructuring. 3PBg3Y$
3. Calculation of retained earnings due to large amount of adjustments. 5z El`h
考题2 ?&/9b)c S
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. F!a YK2
考题3 EcwHO
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. |bd5aRS9
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?]5wX2G^|J
考题4 |k?,4
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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. x-%nnC6e
—— By P2 Lecture Emily Yao ;5y!,OF6