【P2】Report on P2 Dec 09 sitting —— Emily Yao 1L
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Report on P2 Dec 09 sitting mBkQ
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: R:m=HS_
Question 1 Consolidated statement of financial position 50 marks \iSBLU
Professional and ethical behavior .Tqvy)'
Question 2 Impairment of assets 2 25 marks J|8YB3K,
Question 3 Revenue recognition 25 marks
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Measurement of financial liability '=Y~Ir+
Events after the reporting period "$;:dfrU
Inventory valuation - lower of cost and NRV TmAb!
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Jointly controlled entity <rmV$_
Accounting for entity buyz>ICP
Decommissioning cost 1Nu`@)D0
Jointly controlled assets ew ['9
Asset definition ?S:_J!vX{
Question 4 Financial instrument 25 marks
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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. zb)SlR
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. .JKaC>oX
考题1 IH:Cm5MV
(a)部分考到的主要的知识点为: pra&A2Y\
Business combination achieved in stages - subsidiary to subsidiary 6x8|v7cMH
Disposals - where control is retained h;[Ncj]
- subsidiary to associate 6{WT;W>WT:
Goodwill (full value method) Gw,kC{:C
Intangible assets [kkcV5I-
Investment property ,dMi+c`ax
Provisions hrt-<7U
Foreign transaction FEswNB(]*
考生容易出错误的地方会出项在一下几方面: qiJ{X{lI
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <L#r6y~H
2. Whether to recognize provision for restructuring. hKeh9 Bt
3. Calculation of retained earnings due to large amount of adjustments. xF+x I6
考题2 _J;a[Ky+[
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.
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考题3 lB@K;E@r8
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.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. !Ve3:OZ.nO
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. K6hNN$F!
—— By P2 Lecture Emily Yao sxa
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