【P2】Report on P2 Dec 09 sitting —— Emily Yao BiE$mM
Report on P2 Dec 09 sitting _-
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: Y` q!V=
Question 1 Consolidated statement of financial position 50 marks w4aiI2KFq
Professional and ethical behavior flPZ lL
Question 2 Impairment of assets 2 25 marks 5@iy3olP
Question 3 Revenue recognition 25 marks sB8p(
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Measurement of financial liability %Au T8
Events after the reporting period ^X$
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Inventory valuation - lower of cost and NRV 4t*<+ H%
Jointly controlled entity ~{9 x6<g!
Accounting for entity R rxRa[{Z
Decommissioning cost &!4(
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Jointly controlled assets @X|ok*v `
Asset definition X CV0.u |
Question 4 Financial instrument 25 marks ItMl4P`|
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. Ho
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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. \2(MpB\_6!
考题1 e5FCqNip'
(a)部分考到的主要的知识点为: <kROH0 +
Business combination achieved in stages - subsidiary to subsidiary pDP3 3`OFh
Disposals - where control is retained XpOCQyFnM
- subsidiary to associate 2k%Bl +I
Goodwill (full value method) i4 P$ wlO
Intangible assets _AVy:~/
Investment property /Ql6]8.P
Provisions BzN/6VEw
Foreign transaction ,I("x 2
考生容易出错误的地方会出项在一下几方面: Xx=K?Z?3.
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ;.L!%$0i#
2. Whether to recognize provision for restructuring. Ni&,g
3. Calculation of retained earnings due to large amount of adjustments. < JG Yr 4V
考题2 twAw01".
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. n})
考题3 kVy"+ ZebK
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. \? J=mE@;1
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. w 6%l8+{R
考题4 w($XEv;
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. k& n\
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—— By P2 Lecture Emily Yao L!`*R)I45
