【P2】Report on P2 Dec 09 sitting —— Emily Yao ~_ u*\]-
Report on P2 Dec 09 sitting 4fw1_pv_D
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ^"O{o8l>2
Question 1 Consolidated statement of financial position 50 marks )D[ "M$ZA^
Professional and ethical behavior TvunjTpaj
Question 2 Impairment of assets 2 25 marks j\`EUC
Question 3 Revenue recognition 25 marks 1p7cv~#95
Measurement of financial liability 'dIX= /RZ
Events after the reporting period ~!]&>n;=G
Inventory valuation - lower of cost and NRV ]6t]m2~\
Jointly controlled entity *GbVMW[A>
Accounting for entity M5GY>3P$c
Decommissioning cost j3x^<a\gJ
Jointly controlled assets
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Asset definition V#'26@@
Question 4 Financial instrument 25 marks bBUbw *DF)
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. w4e%-Ln
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. Hp)X^O"
考题1 Iv$:`7|crX
(a)部分考到的主要的知识点为: 4 M @ oj
Business combination achieved in stages - subsidiary to subsidiary $!YKZ0)B'0
Disposals - where control is retained +}_Pf{MW
- subsidiary to associate Sl3 KpZ
Goodwill (full value method) E rop9T1
Intangible assets .FIt.XPzv
Investment property 1t/dxB;
Provisions }>MP{67Dm
Foreign transaction ;^R A!Nj
考生容易出错误的地方会出项在一下几方面: vk
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $; Q$W9+
2. Whether to recognize provision for restructuring. #TMm#?lC
3. Calculation of retained earnings due to large amount of adjustments. :tRf@ bD#
考题2 :s'o~
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. %55@3)V8Rf
考题3 9$7&URwSDI
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. `]*%:NZP@
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. J=I:T2bV&s
考题4 g%`i=s&N%
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. A <4_DVd@@
—— By P2 Lecture Emily Yao bTZ>@~$
