【P2】Report on P2 Dec 09 sitting —— Emily Yao $< da<}b
Report on P2 Dec 09 sitting |>
zYUT[V
09年12月P2 Corporate reporting 的考题结构和相关知识点为: /6{P
?)]pE
Question 1 Consolidated statement of financial position 50 marks $ n= w
Professional and ethical behavior zI.%b7wq
Question 2 Impairment of assets 2 25 marks H3 >49 ;`
Question 3 Revenue recognition 25 marks 90Bn}@ t=Q
Measurement of financial liability ^JM O POm
Events after the reporting period wLa8&E [
Inventory valuation - lower of cost and NRV xOt
{Vsv
Jointly controlled entity up!54}qy
Accounting for entity -T=sY/ O
Decommissioning cost 8|) $;.
Jointly controlled assets
SpC6dkxD\
Asset definition / <VR-y r
Question 4 Financial instrument 25 marks Ib(G!oO:E-
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. /T< ))@$
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. w| eVl{~p
考题1 6o)RsxN eu
(a)部分考到的主要的知识点为: ,(3oAj\
Business combination achieved in stages - subsidiary to subsidiary %?X6TAtH
Disposals - where control is retained Ws/\ lD
- subsidiary to associate ]%2y`Jrl^W
Goodwill (full value method) L_sDbAT~<
Intangible assets c5(4rT{(m
Investment property : |%1i>O
Provisions F*-+5nJ&@
Foreign transaction 7 - S?U~s
考生容易出错误的地方会出项在一下几方面: pEp$J;
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. eb>jT:
2. Whether to recognize provision for restructuring. Oq*;G R(Q
3. Calculation of retained earnings due to large amount of adjustments. M2Jb<y]
考题2 s4`,Z*H
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. ^{Fo,7
考题3 P%aNbMg
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. :/R>0 n,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. h? Lp9 VF
考题4 0uu)0:
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. 1*f*}M
—— By P2 Lecture Emily Yao k&9[}a*
