【P2】Report on P2 Dec 09 sitting —— Emily Yao ]VuB2L[D
Report on P2 Dec 09 sitting 701mf1
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,RP"m#l!\
Question 1 Consolidated statement of financial position 50 marks G[;GP0\N
Professional and ethical behavior ?vnO@Bb/ a
Question 2 Impairment of assets 2 25 marks C2l=7+X#W
Question 3 Revenue recognition 25 marks ](^$5 Am
Measurement of financial liability )sONfn
Events after the reporting period :>y?B!=
Inventory valuation - lower of cost and NRV 7EI5w37
Jointly controlled entity &?(<6v7
Accounting for entity -'
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Decommissioning cost 5X4 #T&.
Jointly controlled assets j@7%%
Asset definition r)4GH%+?fv
Question 4 Financial instrument 25 marks -^R6U~
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. o7_*#5rD
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. yniXb2iM
考题1 fu=GgD*
(a)部分考到的主要的知识点为: R]LRgf
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Business combination achieved in stages - subsidiary to subsidiary ( o(, ;
Disposals - where control is retained nM=5L:d
- subsidiary to associate A
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Goodwill (full value method)
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Intangible assets HITw{RPrW
Investment property ){D
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Provisions jV}tjwq
Foreign transaction [Dzd39aKr
考生容易出错误的地方会出项在一下几方面: /-{C,+cB
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 3Y gt !
2. Whether to recognize provision for restructuring. <6!;mb
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3. Calculation of retained earnings due to large amount of adjustments. 26e . H
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考题2 GBh$nVn$
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. @zQ.d{
考题3 ,$H[ DX
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. >e'Hz (~'/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. y Tb OBl
考题4 ekR/X
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. M/d6I$~7z
—— By P2 Lecture Emily Yao \f
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