【P2】Report on P2 Dec 09 sitting —— Emily Yao Qrz*Lvle h
Report on P2 Dec 09 sitting Lnx2xoNk
09年12月P2 Corporate reporting 的考题结构和相关知识点为: vUfO4yfdg
Question 1 Consolidated statement of financial position 50 marks oF&IC
j0
Professional and ethical behavior hE5G!@1F
Question 2 Impairment of assets 2 25 marks 2e\Kw+(>{
Question 3 Revenue recognition 25 marks 8a!2zwUBV
Measurement of financial liability 3It8& x:
Events after the reporting period S W-0h4
Inventory valuation - lower of cost and NRV jhcuK:`L
Jointly controlled entity |bvGYsn_#=
Accounting for entity /^ QFqM;
Decommissioning cost \"bLE0~
Jointly controlled assets c.6 QhE
Asset definition .6I%64 m
Question 4 Financial instrument 25 marks `NoCH[$!+
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. x[a'(5PwY
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&v~
考题1 'T{p dEn8u
(a)部分考到的主要的知识点为: JSUzEAKe
Business combination achieved in stages - subsidiary to subsidiary ^X(_zinN"
Disposals - where control is retained Z0z)
- subsidiary to associate =~;zVP
Goodwill (full value method) L`JY 4JM"
Intangible assets (T;1q^j
Investment property Y/!0Q6<[2Y
Provisions ] d~MEa9Y|
Foreign transaction 9Iy[E ,j
考生容易出错误的地方会出项在一下几方面: )rS ^F<C
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. } _VZ
2. Whether to recognize provision for restructuring. @+Pf[J41
3. Calculation of retained earnings due to large amount of adjustments. /^8t'Jjd,
考题2 cxk=|
?l
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. Cb<
~i
考题3 ?/ ^VOj4&
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. np&HEh 6
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ~v,!n/('
考题4 aeQ{_SK
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. 5M]6'X6I
—— By P2 Lecture Emily Yao Q9nu"x
%
