【P2】Report on P2 Dec 09 sitting —— Emily Yao 5{
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Report on P2 Dec 09 sitting XR
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: pI@71~|R
Question 1 Consolidated statement of financial position 50 marks d /jx8( 0
Professional and ethical behavior ?M90K)&g{
Question 2 Impairment of assets 2 25 marks a- *sm~u
Question 3 Revenue recognition 25 marks _0[z
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Measurement of financial liability .)*&NY!nsl
Events after the reporting period c
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Inventory valuation - lower of cost and NRV |E13W
Jointly controlled entity TjpyU:R,&|
Accounting for entity O!PG ZuF
Decommissioning cost 8] LF{Obz[
Jointly controlled assets D(z#)o Dr
Asset definition y9}qB:[bR
Question 4 Financial instrument 25 marks l_yy;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. CfOyHhhKX
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. |@d(2f8
考题1 X&Oo[Z
(a)部分考到的主要的知识点为: Ioe.[&o6B
Business combination achieved in stages - subsidiary to subsidiary H_g]q
Disposals - where control is retained /@"mQx~[q
- subsidiary to associate QXI~Toddj
Goodwill (full value method) UAjN
Intangible assets , ) :aU
Investment property 2NFk#_9e~
Provisions b $w66q8
Foreign transaction {F_>cyR
考生容易出错误的地方会出项在一下几方面: d{TcjZ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. E[hSL#0
2. Whether to recognize provision for restructuring. 2k!uk6
3. Calculation of retained earnings due to large amount of adjustments. ~ vP_c(8f
考题2 %n]jsdE^|
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. YBY;$&9
考题3 0ytAn+/"x
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. '3XOU.
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. xb7!!PR
考题4 dLQp"vs $
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. Zn1((J7
—— By P2 Lecture Emily Yao '+_-r'2
