【P2】Report on P2 Dec 09 sitting —— Emily Yao ^y5A\nz&
Report on P2 Dec 09 sitting %YG?7PBB
09年12月P2 Corporate reporting 的考题结构和相关知识点为: w2LnY1A
Question 1 Consolidated statement of financial position 50 marks y_X6{}Ke
Professional and ethical behavior 7[ ovEE54
Question 2 Impairment of assets 2 25 marks ff--y8h
Question 3 Revenue recognition 25 marks k!c7eP"%8^
Measurement of financial liability w{ja*F6
Events after the reporting period +t!]nE#
Inventory valuation - lower of cost and NRV 4.9qB
Jointly controlled entity Qz(D1>5I?
Accounting for entity ; lMv xt:
Decommissioning cost xm m,-u
Jointly controlled assets Mc,79Ix"
Asset definition |rx5O5p
Question 4 Financial instrument 25 marks a%#UF@I
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. O8;/oL4 U
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. 6h9(u7(-N
考题1 H,>
}t
S
(a)部分考到的主要的知识点为: I;4quFBlMu
Business combination achieved in stages - subsidiary to subsidiary ( 5LCy?-6
Disposals - where control is retained -}7$;QK&a
- subsidiary to associate @A[)\E1
Goodwill (full value method) v
:pT(0N
Intangible assets \8CCa(H
Investment property Vgm*5a6t
Provisions !)a_@d.;i
Foreign transaction /&gg].&2?
考生容易出错误的地方会出项在一下几方面: ay8]"sa
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. MlV(XG>'
2. Whether to recognize provision for restructuring. ! ._q8q\
3. Calculation of retained earnings due to large amount of adjustments. 0["93n}r
考题2 3kxo1eb
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. yZlT#^$\
考题3 45~x
#Q
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. (~~m 8VJ>
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. CCTU-Xz/
考题4 Q<sqlh!h
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. IO)Y0J>x
—— By P2 Lecture Emily Yao &2ED<%hH`