【P2】Report on P2 Dec 09 sitting —— Emily Yao !!%F$qUd\
Report on P2 Dec 09 sitting 3I(H.u
09年12月P2 Corporate reporting 的考题结构和相关知识点为: WU_Q
7%+QS
Question 1 Consolidated statement of financial position 50 marks &>{L"{
Professional and ethical behavior 0AenDm@9
Question 2 Impairment of assets 2 25 marks 0g4cyK~n]
Question 3 Revenue recognition 25 marks cG6+'=]3<
Measurement of financial liability ;ecF~-oku
Events after the reporting period tWI hbt
Inventory valuation - lower of cost and NRV 0IuU4h5Fr
Jointly controlled entity E;0"1
P|S
Accounting for entity K)ib{V( 50
Decommissioning cost "p\
KePc;@
Jointly controlled assets :Fl: bRH+
Asset definition ]d FWIvC
Question 4 Financial instrument 25 marks eO#)QoHj^
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. m`aUz}Y>c
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. E)bP}:4V
考题1 \
W!<xE
(a)部分考到的主要的知识点为: &(0);I@f c
Business combination achieved in stages - subsidiary to subsidiary .~']gih#
Disposals - where control is retained _qfdk@@g
- subsidiary to associate d"a`?+(Q
Goodwill (full value method) **"sru;@=
Intangible assets WxdYvmp6z[
Investment property on|>"F`pb
Provisions : T2K\@
Foreign transaction oT w1w
考生容易出错误的地方会出项在一下几方面: WObfHAp.
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. k
J
>B )
2. Whether to recognize provision for restructuring. 7 m%|TwJN
3. Calculation of retained earnings due to large amount of adjustments. h/ic-iH(>
考题2 IU/*YI%W
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. xk9]jQ7
考题3 WD]dt!V%
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. 6}0#({s:R
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. N?p $ -{
考题4 NH/H+7,o
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. ;2^=#7I?
—— By P2 Lecture Emily Yao I| h G"i
