【P2】Report on P2 Dec 09 sitting —— Emily Yao lNaez 3
Report on P2 Dec 09 sitting gl9pgY1ni
09年12月P2 Corporate reporting 的考题结构和相关知识点为: I^M#[xA
Question 1 Consolidated statement of financial position 50 marks 11B{gUv.]
Professional and ethical behavior {wp Mg
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks wI@zPVY_ i
Measurement of financial liability qXU:A-IdIl
Events after the reporting period @vdc)vN[ /
Inventory valuation - lower of cost and NRV I[g?Ju >
Jointly controlled entity urT/+deR
Accounting for entity T+K` ^xv_L
Decommissioning cost UU.mdSL
Jointly controlled assets 0r0\b *r
Asset definition qP;{3FSkAF
Question 4 Financial instrument 25 marks 1=/doo{^
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. h{W$ fZc<
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. C`2*2Y%xkG
考题1 zL)1^[%O9
(a)部分考到的主要的知识点为: zj9bSDVL(
Business combination achieved in stages - subsidiary to subsidiary k+WO &g*|
Disposals - where control is retained uv|eVT3jNs
- subsidiary to associate sd]54&3A
Goodwill (full value method) _OJ0 < {E
Intangible assets qXrt0s[
Investment property P&[F t) `
Provisions : $M9XZ~\
Foreign transaction 3@P Ug(M
考生容易出错误的地方会出项在一下几方面: vz;7} Zj]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. yN 9$gfJC^
2. Whether to recognize provision for restructuring. `P ^u:
3. Calculation of retained earnings due to large amount of adjustments. Uh3wj| 0
考题2 Hi; K"H]x1
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. 1N!Oslum
考题3 &TP:yA[
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. %w '/n>]j
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Tn4W\?R
考题4 .Bb$ j=
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. Q$xa
—— By P2 Lecture Emily Yao 3}> :
