【P2】Report on P2 Dec 09 sitting —— Emily Yao jP z1W4pk
Report on P2 Dec 09 sitting ?MSwr_eZH
09年12月P2 Corporate reporting 的考题结构和相关知识点为: K/Y"oQ2
Question 1 Consolidated statement of financial position 50 marks WQN`y>1#@_
Professional and ethical behavior o-&0_Zq_
Question 2 Impairment of assets 2 25 marks ](n)bF+ym
Question 3 Revenue recognition 25 marks bM?29cs
Measurement of financial liability tj* 0Y-F~
Events after the reporting period VuTTWBx
Inventory valuation - lower of cost and NRV 1'p=yHw
Jointly controlled entity ADOA&r[
Accounting for entity F ?FfRzZ[
Decommissioning cost Z*b l J5YC
Jointly controlled assets x<rS2d-Y
Asset definition J[uH@3 v
Question 4 Financial instrument 25 marks j -"34
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. M6A0D+08
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. *fj]L?,
考题1 ^^!G{ *F
(a)部分考到的主要的知识点为: 9* 3;v;F
Business combination achieved in stages - subsidiary to subsidiary fyT|xI`iD
Disposals - where control is retained Vh=U/{Rp1
- subsidiary to associate UEx<;P8rP
Goodwill (full value method) Z 1wtOL
Intangible assets OJA_OqVp$K
Investment property ` s+kYWg'Z
Provisions t~4Cf] )
Foreign transaction Y d~J(
考生容易出错误的地方会出项在一下几方面: P'}B5 I~
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. m:0[as=
2. Whether to recognize provision for restructuring. s~>1TxJe
3. Calculation of retained earnings due to large amount of adjustments. `jOk6;Z[
考题2 h0dZr-c
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. E8nj_ ^Z
考题3 [lSQMoi3
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. P {n* X
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. umn Q $y
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考题4 GNrRc3dr$
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. cvT@` 1
—— By P2 Lecture Emily Yao 4e|N^h*!
