【P2】Report on P2 Dec 09 sitting —— Emily Yao SslY
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Report on P2 Dec 09 sitting 6 _ 5d
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8{<[fZy C
Question 1 Consolidated statement of financial position 50 marks .`& /QiD
Professional and ethical behavior )| x%o(n
Question 2 Impairment of assets 2 25 marks MhI)7jj`mt
Question 3 Revenue recognition 25 marks /3[ 9{r
Measurement of financial liability M 1^C8cz
Events after the reporting period ]( =wlq)
Inventory valuation - lower of cost and NRV 99Yo1 Q 0
Jointly controlled entity YqSXi~.
Accounting for entity V}|v!h[O8
Decommissioning cost i`KZ,
Jointly controlled assets t0J5v ;
Asset definition !UMo 4}Y
Question 4 Financial instrument 25 marks n1>,#|#
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. y /:T(tk$
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. xOL)Pjo /m
考题1 '#N5i
(a)部分考到的主要的知识点为: >U~|R=*
Business combination achieved in stages - subsidiary to subsidiary M=AvD(+ha
Disposals - where control is retained 0)o N[
- subsidiary to associate N~$Zeq=
Goodwill (full value method) J/x@$'
Intangible assets lg onR
Investment property ft/^4QcyAM
Provisions fcE)V#c" g
Foreign transaction crNjI`%tw
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. [Yy\>
2. Whether to recognize provision for restructuring. pH\^1xj
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3. Calculation of retained earnings due to large amount of adjustments. |#&V:GZp
考题2 wVp4c?s
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. .IH@_iX
考题3 >nhE%:X>
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. >Qm<-g
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. v : "m
考题4 [X }@Ct
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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. f#v#)Gp+
—— By P2 Lecture Emily Yao )8$:DW;
