【P2】Report on P2 Dec 09 sitting —— Emily Yao ZPl Y ]e
Report on P2 Dec 09 sitting Z5 Tu*u=
09年12月P2 Corporate reporting 的考题结构和相关知识点为: bcUa'ZfN<
Question 1 Consolidated statement of financial position 50 marks Fvr$K*u
Professional and ethical behavior \y0]BH
Question 2 Impairment of assets 2 25 marks o9+fA H`D
Question 3 Revenue recognition 25 marks Kwo0%2Onkd
Measurement of financial liability >f:OU,"
Events after the reporting period )5 ev4Qf
Inventory valuation - lower of cost and NRV o <L=l Q
Jointly controlled entity k&pV`.Imi
Accounting for entity %g7B*AX]
Decommissioning cost 0I}c|V'P
Jointly controlled assets ~mvD|$1z
Asset definition <.U(% `|
Question 4 Financial instrument 25 marks +<^c2diX
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. S.*.nv
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. j|IvDrm#
考题1 Z"d21D~h9`
(a)部分考到的主要的知识点为: Tilw .z
Business combination achieved in stages - subsidiary to subsidiary ;tWi4iT+.
Disposals - where control is retained **~1`_7~*
- subsidiary to associate ]DK.4\^
Goodwill (full value method) ^o[(F<q
Intangible assets G8@LH
Investment property 0F %V+Y\R
Provisions yC9~X='D
Foreign transaction v4W<_
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考生容易出错误的地方会出项在一下几方面: # OsUF,NU
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. gezZYP)d
2. Whether to recognize provision for restructuring. $sb `BS
3. Calculation of retained earnings due to large amount of adjustments. nz l3<Ar
考题2 4=ZN4=(_[
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. t}2M8ue(&
考题3 ,H5o/qNU`{
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. %!V = noo
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :pGgxO% q
考题4 PHg(O:3WG
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. g acE?bW'
—— By P2 Lecture Emily Yao !UX7R\qu|
