【P2】Report on P2 Dec 09 sitting —— Emily Yao [ {
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Report on P2 Dec 09 sitting =Qgt${|
09年12月P2 Corporate reporting 的考题结构和相关知识点为: hO';
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Question 1 Consolidated statement of financial position 50 marks SE),":aY
Professional and ethical behavior Dd
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Question 2 Impairment of assets 2 25 marks /c2w/+ _
Question 3 Revenue recognition 25 marks >y[oP!- |P
Measurement of financial liability
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Events after the reporting period Yc,7t
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Inventory valuation - lower of cost and NRV UN zlN
Jointly controlled entity b|+wc6
Accounting for entity q-c=nkN3
Decommissioning cost G
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Jointly controlled assets r k7Q ZVE
Asset definition ,t`Kv1
Question 4 Financial instrument 25 marks xf b]b2
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. x\J#]d.
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. Nkp)Ax&
考题1 nS&3?lx9_
(a)部分考到的主要的知识点为: >2]JXLq
Business combination achieved in stages - subsidiary to subsidiary Sp}tD<V
Disposals - where control is retained #{=;NuP
- subsidiary to associate 'k4
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Goodwill (full value method) 7{I h_.#
Intangible assets xia |+
Investment property BM(]QUxRd
Provisions `&-Mi[1
Foreign transaction I('Un@hS
考生容易出错误的地方会出项在一下几方面: s%2v3eb
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 9:e YU
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2. Whether to recognize provision for restructuring. {; .T7dL
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 L~ I hsiB
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. M?[h0{
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考题3 1
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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. G 2mX
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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.
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考题4 $d,0=Ci
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. hs?sG r
—— By P2 Lecture Emily Yao KID,|K
