【P2】Report on P2 Dec 09 sitting —— Emily Yao T'\B17
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Report on P2 Dec 09 sitting vzV ,}
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: "<o[X ?u
Question 1 Consolidated statement of financial position 50 marks x g=}MoX
Professional and ethical behavior [-o`^;
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks 3jF#f'*
Measurement of financial liability I)#=#eI* :
Events after the reporting period fxfzi{}uj
Inventory valuation - lower of cost and NRV #qkokV6`
Jointly controlled entity kwxb~~S}h(
Accounting for entity Y `4AML
Decommissioning cost 3t<XbHF9
Jointly controlled assets ] jbQou@
Asset definition Q'-V\
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Question 4 Financial instrument 25 marks
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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. s ^NO(
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. hsV+?#I
考题1 we' <Y
(a)部分考到的主要的知识点为: s( @w1tS.
Business combination achieved in stages - subsidiary to subsidiary d:/8P985
Disposals - where control is retained 2|'v[
- subsidiary to associate C${{&$&
Goodwill (full value method) (<sZ8n=AD
Intangible assets fR_
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Investment property aE}1~`
Provisions
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Foreign transaction >55c{|"@L
考生容易出错误的地方会出项在一下几方面: 89@\AjI
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. tX;00g;U.
2. Whether to recognize provision for restructuring. kPwgayz
3. Calculation of retained earnings due to large amount of adjustments. n8( B%KF
考题2 JFa xxW
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. xdWfrm$;ZA
考题3 .DSn
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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. Xx{ho 4qq
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /l AB
考题4 dz/'
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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. x_ 9<&Aj6
—— By P2 Lecture Emily Yao +EJwWD
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