【P2】Report on P2 Dec 09 sitting —— Emily Yao S*VG;m #
Report on P2 Dec 09 sitting Pp3<K649
09年12月P2 Corporate reporting 的考题结构和相关知识点为: H W
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Question 1 Consolidated statement of financial position 50 marks W0J d2 *]
Professional and ethical behavior @{3$H^
Question 2 Impairment of assets 2 25 marks b(+M/O>I
Question 3 Revenue recognition 25 marks eG* <=.E
Measurement of financial liability -b"mx"'?
Events after the reporting period }m0* w3
Inventory valuation - lower of cost and NRV A-x; ai]
Jointly controlled entity E58fY|9
Accounting for entity F9p'|
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Decommissioning cost ;NQ9A &$)
Jointly controlled assets /#lhRNX
Asset definition "c` $U]M%
Question 4 Financial instrument 25 marks 2k b<;Eh`G
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. `ECT8
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. Fv$5Zcf
考题1 # {KYsDtvx
(a)部分考到的主要的知识点为: rT7W_[&P
Business combination achieved in stages - subsidiary to subsidiary >? >@&A/
Disposals - where control is retained W6J%x[>Z
- subsidiary to associate nb
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Goodwill (full value method) no_;^Ou?
Intangible assets p)v |t/7
Investment property s)C5u;3 !
Provisions l\g>@b
Foreign transaction `u6CuH5
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. q
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2. Whether to recognize provision for restructuring. >L[n4x\
3. Calculation of retained earnings due to large amount of adjustments. d1]CN6 7{G
考题2 -!i1xR (;h
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. M|8vP53=q
考题3 eA q/[(
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. (:Di/{i&r5
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. G#yv$L Y#
考题4 -#@l`kt
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. c"D%c(:4|
—— By P2 Lecture Emily Yao vDI$
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