【P2】Report on P2 Dec 09 sitting —— Emily Yao Lbu,V X
Report on P2 Dec 09 sitting LG'1^W{a
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 5Zl7crA [
Question 1 Consolidated statement of financial position 50 marks 'grb@+w(
Professional and ethical behavior N@8tf@BT
Question 2 Impairment of assets 2 25 marks Tx(=4ALY
Question 3 Revenue recognition 25 marks -l{ wB"
Measurement of financial liability Z|j\_VKhl
Events after the reporting period |UN#utw{^Y
Inventory valuation - lower of cost and NRV ._<gc;G
Jointly controlled entity XQcE
ZJ2
Accounting for entity Pz-=Eq
Decommissioning cost $}P>_b q
Jointly controlled assets >HRLL \u9
Asset definition wV'_{ /WM
Question 4 Financial instrument 25 marks F8B:P7I
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. 0 p=
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. 2>im'x 5
考题1 \ $
:) Ka
(a)部分考到的主要的知识点为: =h}PL22
Business combination achieved in stages - subsidiary to subsidiary F>at^ 6^
Disposals - where control is retained bj FND]p?w
- subsidiary to associate aq8mD^j -&
Goodwill (full value method) M \>5" ,0
Intangible assets BA_l*h%=Cc
Investment property %Gm4,+8P3o
Provisions "~T06
!F45
Foreign transaction C12y_E8Un
考生容易出错误的地方会出项在一下几方面: b
2YOnV
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. HK<oNr.d52
2. Whether to recognize provision for restructuring. ;
. hTfxE0
3. Calculation of retained earnings due to large amount of adjustments. ,J'@e+jV
考题2 sJ|IW0Mr
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. 2hT
H
考题3 L'a>D
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. a!:R_P}
7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. g")pvK[e
考题4 X($@E!|
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. Do;rY\sY
—— By P2 Lecture Emily Yao fwaM ;YN _
