【P2】Report on P2 Dec 09 sitting —— Emily Yao 8jY<S+[o
Report on P2 Dec 09 sitting 6^lix9q7
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Gk
xtGe
Question 1 Consolidated statement of financial position 50 marks i*r ag0Mw
Professional and ethical behavior \-SC-c
Question 2 Impairment of assets 2 25 marks ]=PkgOJD
Question 3 Revenue recognition 25 marks 6F5g2hBz
Measurement of financial liability ~C>clkZ
Events after the reporting period l#
~pK6@W
Inventory valuation - lower of cost and NRV 9N<=,!;5~s
Jointly controlled entity Xck`"RU<xA
Accounting for entity WL?qulC}h1
Decommissioning cost @,9YF }
Jointly controlled assets ^7a@?|,q8
Asset definition Ww"]3
Question 4 Financial instrument 25 marks yb,X
}"Et
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. N>CNgUyP
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. Sp2DpGs~
考题1 *Nfot v
(a)部分考到的主要的知识点为: z;MP p#Y
Business combination achieved in stages - subsidiary to subsidiary dL_9/f4
Disposals - where control is retained e]5NA?2j
- subsidiary to associate J=
&}$
Goodwill (full value method) Wt=\hixj-
Intangible assets G;d3.ml/aZ
Investment property U1(cBY
Provisions GG"6O_
Foreign transaction ZtmaV27s/
考生容易出错误的地方会出项在一下几方面: Z;,G:@,
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 0wCQPvO
2. Whether to recognize provision for restructuring. [jksOC)@4
3. Calculation of retained earnings due to large amount of adjustments. ^C92R"*Qu
考题2 [H{@<*
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. $N Mu
考题3 F` GXho[
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 4j8$& ~/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. D)Ep!`Q
考题4 mkhWbzD'S
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. 3 q J00A
—— By P2 Lecture Emily Yao 81C;D`!K
