【P2】Report on P2 Dec 09 sitting —— Emily Yao TeG' cKz
Report on P2 Dec 09 sitting dz7*a {
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 5[I 9/4,
Question 1 Consolidated statement of financial position 50 marks m>a6,#I
Professional and ethical behavior fXL$CgXG\x
Question 2 Impairment of assets 2 25 marks =JEnK_@?K\
Question 3 Revenue recognition 25 marks l v{Qn~\y&
Measurement of financial liability xo?f90+(
Events after the reporting period 8mMrGf[Q\
Inventory valuation - lower of cost and NRV 2O4U ytN
Jointly controlled entity BV7GzJ2([{
Accounting for entity o{:D
Decommissioning cost ##FN0|e&
Jointly controlled assets Vg2s~ce{
Asset definition cU*7E39
Question 4 Financial instrument 25 marks } G-qOt
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. fOrqY ,P'
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. @P)GDB 7A
考题1 rj,Sk~0Q
(a)部分考到的主要的知识点为: U-|g tND
Business combination achieved in stages - subsidiary to subsidiary J
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Disposals - where control is retained kkqrl JO|
- subsidiary to associate Kw 'A%7^e
Goodwill (full value method) Oa*/jZjr
Intangible assets bu\ ,2t}B
Investment property cT ."
Provisions Y5( `/
Foreign transaction P 0,]Ud
考生容易出错误的地方会出项在一下几方面: G;, 2cu
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. j
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2. Whether to recognize provision for restructuring. 7 + ?
3. Calculation of retained earnings due to large amount of adjustments. ~Fisno
考题2
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. z07! i@ue~
考题3 )M}bc1 _
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. Lw-)ijBW
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. g pO@xk$
考题4 ^
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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. oz@yF)/Sm
—— By P2 Lecture Emily Yao 0*h
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