【P2】Report on P2 Dec 09 sitting —— Emily Yao mrlhj8W? !
Report on P2 Dec 09 sitting f6#1sO4"
09年12月P2 Corporate reporting 的考题结构和相关知识点为: cn'r BY
Question 1 Consolidated statement of financial position 50 marks *C^T
CyBK;
Professional and ethical behavior @~IZ%lEQsD
Question 2 Impairment of assets 2 25 marks ;]2d %Qt
Question 3 Revenue recognition 25 marks iF"k R]ZL
Measurement of financial liability #jw%0H;l]
Events after the reporting period yeV|j\TJI.
Inventory valuation - lower of cost and NRV ''.\DC~K
Jointly controlled entity 5"Y:^_8
Accounting for entity U^OR\=G^
Decommissioning cost \ Zn~y--Z
Jointly controlled assets t5S!j2E
Asset definition Lvn+EM
Question 4 Financial instrument 25 marks B>
zQ[e@t
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. Oq 95zo
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. ]yas]5H
考题1 .y #>mXm>
(a)部分考到的主要的知识点为: IpVtbDW
Business combination achieved in stages - subsidiary to subsidiary H 8!lSRq
Disposals - where control is retained =AeOki e
- subsidiary to associate M+L0 X$}NZ
Goodwill (full value method) zB qNE`
Intangible assets CbT ; #0
Investment property i6E ~]&~.v
Provisions <{. pY rn
Foreign transaction 4& 9V
考生容易出错误的地方会出项在一下几方面: |PLWF[+t8
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ^]$rh.7&
2. Whether to recognize provision for restructuring.
7nbaR~ZV
3. Calculation of retained earnings due to large amount of adjustments. u Hyc7^X>
考题2 =n M Aw&`
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. l, j0n0h.
考题3 smuQ1.b
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. sQT<I]e
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. g"D:zK)
考题4 gq)uv`3
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. }kk[l vhJ
—— By P2 Lecture Emily Yao QQUZneIDp
