【P2】Report on P2 Dec 09 sitting —— Emily Yao {[tx^b
Report on P2 Dec 09 sitting J12hjzk6@
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Y5XhV;16
Question 1 Consolidated statement of financial position 50 marks |\# 6?y[o
Professional and ethical behavior ,>vI|p,/G*
Question 2 Impairment of assets 2 25 marks vq_v; $9}
Question 3 Revenue recognition 25 marks S > N/K
Measurement of financial liability us2RW<Oxv
Events after the reporting period 5a^b{=#Y
Inventory valuation - lower of cost and NRV l6y*SW5+
Jointly controlled entity T!3_Q/~^r
Accounting for entity E==vk~cz
Decommissioning cost :dM
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Jointly controlled assets T0F!0O `
Asset definition e nw7?| (
Question 4 Financial instrument 25 marks 3A)Ec/;~
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. O<}Kr
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. >6\rhx
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考题1 =zX A0%
(a)部分考到的主要的知识点为: n1;y"`gHk
Business combination achieved in stages - subsidiary to subsidiary Y?b4* me
Disposals - where control is retained nLjc.Z\Bl
- subsidiary to associate m@#@7[6]o
Goodwill (full value method) |.;LI= CT
Intangible assets fd&=\~1_$
Investment property TxDzGC
Provisions |j > fsk~
Foreign transaction !-<PV
考生容易出错误的地方会出项在一下几方面: ry[NR$L/m
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. X{-[
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2. Whether to recognize provision for restructuring. r[votdF o
3. Calculation of retained earnings due to large amount of adjustments. @, %IVKg\
考题2 `GQ'yv
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.
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考题3 P{
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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. *5Aq\g,n
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %Tvy| L
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考题4 cUPC8k. 1
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. H6! <y-
—— By P2 Lecture Emily Yao |v?*}6:a
