【P2】Report on P2 Dec 09 sitting —— Emily Yao oAx0$]+%V)
Report on P2 Dec 09 sitting 3QVng^"B)
09年12月P2 Corporate reporting 的考题结构和相关知识点为: PrcM'Q
Question 1 Consolidated statement of financial position 50 marks Pg36'aTe%j
Professional and ethical behavior NlMx!f>b%/
Question 2 Impairment of assets 2 25 marks zYNJF> ^<
Question 3 Revenue recognition 25 marks *%e#)s n*
Measurement of financial liability ^eRuj)$5A
Events after the reporting period _V?Q4}7d/
Inventory valuation - lower of cost and NRV /_|1,x-Kx
Jointly controlled entity !]nCeo
Accounting for entity ^pP
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Decommissioning cost {%Y7]*D
Jointly controlled assets $} Myj'`r
Asset definition 7$;$4.'
Question 4 Financial instrument 25 marks zl[JnVF\6
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. )Fw)&5B!
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. B+LNDnjO]
考题1 UTt#ltun ?
(a)部分考到的主要的知识点为: GS H{1VS_b
Business combination achieved in stages - subsidiary to subsidiary |<0@RCgM
Disposals - where control is retained Fqv5WoYVf
- subsidiary to associate G dU
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Goodwill (full value method) J Nz 0!wi
Intangible assets `dZ| }4[1
Investment property ihVQ,Ct h
Provisions v=>Gvl3&U
Foreign transaction [1U_c*;i
考生容易出错误的地方会出项在一下几方面: ;=OH=+R l
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. g]#Wve
2. Whether to recognize provision for restructuring. luT8>9X^:a
3. Calculation of retained earnings due to large amount of adjustments. 7w*&Yg]
考题2 "q .uiz+1:
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. !)=o,sVA
考题3 M)7enp) F.
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. I1~ g?jpH
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. xTMTkVa+B
考题4 `N|CL
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. fL;p^t u3
—— By P2 Lecture Emily Yao 4;||g@f'[
