【P2】Report on P2 Dec 09 sitting —— Emily Yao 4=Krq6{
Report on P2 Dec 09 sitting TH$N5w%
09年12月P2 Corporate reporting 的考题结构和相关知识点为: $.GOZqMs
Question 1 Consolidated statement of financial position 50 marks ;\\@q"n%<
Professional and ethical behavior vsr[ur[eP
Question 2 Impairment of assets 2 25 marks sH?/E6
Question 3 Revenue recognition 25 marks "B8"_D&
Measurement of financial liability e`v`XSA[p
Events after the reporting period [fKUyI
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Inventory valuation - lower of cost and NRV 'I /aboDB
Jointly controlled entity a'jR#MQl?
Accounting for entity ^4`Px/&
Decommissioning cost v0ES
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Jointly controlled assets 8kIR y
Asset definition h?FmBK'BAd
Question 4 Financial instrument 25 marks l+g9 5mjP
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. LbZ:&/t^y8
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. SJ};TEA
考题1 nYa*b=[.
(a)部分考到的主要的知识点为: KhW;RD
Business combination achieved in stages - subsidiary to subsidiary jD`d#R
Disposals - where control is retained @;
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- subsidiary to associate A6pjRxg
Goodwill (full value method) ~
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Intangible assets NM6Teu_
Investment property `UQf2o0%3w
Provisions ?w+Ix~k
Foreign transaction 9gEssTkts
考生容易出错误的地方会出项在一下几方面: pKjoi{
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =l0Jb#d
2. Whether to recognize provision for restructuring. p!
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3. Calculation of retained earnings due to large amount of adjustments. 0`I-2M4F*Q
考题2 $8'O
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. ~35U]s@v
考题3 &09U@uc$
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. n9\]S7]52
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. H=\!2XS
考题4 V86Xg:?7
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. ]d]
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—— By P2 Lecture Emily Yao D^-7JbE]