【P2】Report on P2 Dec 09 sitting —— Emily Yao e1[ReZW
Report on P2 Dec 09 sitting <Sot{_"li
09年12月P2 Corporate reporting 的考题结构和相关知识点为: eC/{c1C
Question 1 Consolidated statement of financial position 50 marks qO@vXuul,
Professional and ethical behavior EW$drY@
Question 2 Impairment of assets 2 25 marks shw?_#?1dy
Question 3 Revenue recognition 25 marks 7(/yyZQnZ
Measurement of financial liability l>*X+Tp A,
Events after the reporting period zlLZ8b+
Inventory valuation - lower of cost and NRV SU%O \ 4Ty
Jointly controlled entity EWJB /iED
Accounting for entity -zECxHj x
Decommissioning cost +[}y`
-t
Jointly controlled assets 1c,#`\Iikd
Asset definition Bo:epus}\
Question 4 Financial instrument 25 marks q}i#XQ U
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ?g1eW
q&
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 1F.. _5_"]
考题1 kR+}7G+
(a)部分考到的主要的知识点为: w&@tP^`
Business combination achieved in stages - subsidiary to subsidiary >V.?XZ nt
Disposals - where control is retained ] MCH]/
- subsidiary to associate #8jiz+1 _
Goodwill (full value method) :r{-:
Intangible assets Ry[7PLn]
Investment property /J}G{Y
|n
Provisions
:%sG'_d
Foreign transaction x|Uwk=;X|s
考生容易出错误的地方会出项在一下几方面: < xBL/e
%
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. h.-L_!1B7
2. Whether to recognize provision for restructuring. H[w';u[%
3. Calculation of retained earnings due to large amount of adjustments. H@- GYX"4
考题2 )EMl GM'2q
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. jl59;.P
考题3 a@g
<cl7a,
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. WG ,
Il/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Z6B$\Q5Od
考题4 [(
xPX
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. |HAbZd7PG
—— By P2 Lecture Emily Yao z*HM_u
