【P2】Report on P2 Dec 09 sitting —— Emily Yao #&u9z5ywM
Report on P2 Dec 09 sitting U$-Gc[=|
09年12月P2 Corporate reporting 的考题结构和相关知识点为: { }Q!.
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Question 1 Consolidated statement of financial position 50 marks 2#%@j6
Professional and ethical behavior U.g7' `Z<
Question 2 Impairment of assets 2 25 marks '
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Question 3 Revenue recognition 25 marks (1Q G]1q
Measurement of financial liability T?B753I
Events after the reporting period R~TzZ(Ah]
Inventory valuation - lower of cost and NRV
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Jointly controlled entity olda't
Accounting for entity 2NMS '"8
Decommissioning cost }22h)){n#Y
Jointly controlled assets wl2P^Pj
Asset definition !6.}{6b
Question 4 Financial instrument 25 marks pbc<326X"
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ' b1k0 9'
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. >d2U=Yk!
考题1 xDJ@ MW#
(a)部分考到的主要的知识点为: `#J0@ -
Business combination achieved in stages - subsidiary to subsidiary #2
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Disposals - where control is retained t,H=;U#
- subsidiary to associate e x" E5 0
Goodwill (full value method) Cb:}AQ =
Intangible assets gkkT<hEV=
Investment property W@S>
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Provisions Dfz3\|LJ
Foreign transaction 9vX~g h{]~
考生容易出错误的地方会出项在一下几方面: A><w1-X&=o
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. JO3"$s|t
2. Whether to recognize provision for restructuring. < KB V
3. Calculation of retained earnings due to large amount of adjustments. -(~OzRfYi
考题2 [ {@0/5i
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. R(.5Hs
考题3 f)'m pp^
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. ' LC-/_g
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. my1FW,3
考题4 pb8sx1
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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. K9 G1>*
—— By P2 Lecture Emily Yao
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