【P2】Report on P2 Dec 09 sitting —— Emily Yao crr#tad.
Report on P2 Dec 09 sitting C d
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: c7t .
Question 1 Consolidated statement of financial position 50 marks xC -&<s
Professional and ethical behavior vptBDfzz
Question 2 Impairment of assets 2 25 marks yMK VF`D*
Question 3 Revenue recognition 25 marks kZ<"hsh,Y'
Measurement of financial liability h)sQ3B.}A
Events after the reporting period rHD_ sC*
Inventory valuation - lower of cost and NRV _|s'0F/t
Jointly controlled entity &Q[|FO;[
Accounting for entity ,g{Ob{qT
Decommissioning cost }"6
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Jointly controlled assets asKAHVT(
Asset definition ^(T_rEp
Question 4 Financial instrument 25 marks =4:]V\o):'
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. lD @`xq.M;
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. EOzw&M];r
考题1 )wfqGkr=m!
(a)部分考到的主要的知识点为: . 5GGZfJ]
Business combination achieved in stages - subsidiary to subsidiary ngC^@*XAw9
Disposals - where control is retained L3'$"L.|u
- subsidiary to associate !9vq"J~hz"
Goodwill (full value method) R9) "%SO<y
Intangible assets bTW#
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Investment property noQS bI
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Provisions e&ci\x%
Foreign transaction Q; 0 g
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. BFn4
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2. Whether to recognize provision for restructuring. d3tr9B
3. Calculation of retained earnings due to large amount of adjustments. ,]_< 8@R
考题2 9 ; `E,w
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. $Lt'xW`8
考题3 Wr;9Mz&{
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. u/(~ew I
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. rqz`F\A;%
考题4 tDn:B$*}W,
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.
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—— By P2 Lecture Emily Yao @"O| [%7e
