【P2】Report on P2 Dec 09 sitting —— Emily Yao y.+!+4Mg|
Report on P2 Dec 09 sitting 8Q\ T,C
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ZZJ<JdD
Question 1 Consolidated statement of financial position 50 marks }CB9H$FkCY
Professional and ethical behavior ql(~3/kA_
Question 2 Impairment of assets 2 25 marks +puF0]TR,i
Question 3 Revenue recognition 25 marks RE.t<VasP
Measurement of financial liability .BrYz:#A
Events after the reporting period ;QqC c!b
Inventory valuation - lower of cost and NRV m`6=6(_p
Jointly controlled entity RAAu3QKu
Accounting for entity VGeyZ\vU
Decommissioning cost *rv7#!].
Jointly controlled assets ]/c!;z
Asset definition hL}AgY@
Question 4 Financial instrument 25 marks #kRt\Fzq
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. 4
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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. ">x"BP
考题1 "s.s(TR8
(a)部分考到的主要的知识点为: Twq, 6X-
Business combination achieved in stages - subsidiary to subsidiary W~d^ *LZt
Disposals - where control is retained /nz J`d
- subsidiary to associate bo40s9"-*W
Goodwill (full value method) <(W:Q3?s
Intangible assets eh}I?:(a?
Investment property `
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Provisions Da&Brm
Foreign transaction T/iZ"\(~w
考生容易出错误的地方会出项在一下几方面: KSxZ4Y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. jWcfQ
2. Whether to recognize provision for restructuring. zr^"zcfz&
3. Calculation of retained earnings due to large amount of adjustments. KkyZd9
考题2 fO,m_
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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. 3%YDsd vQx
考题3 ^C70b)68
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. =H/ 5
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. buA/G-<e
考题4 AGK{t+`
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. dr^MW?{a\
—— By P2 Lecture Emily Yao h_\OtoRa