【P2】Report on P2 Dec 09 sitting —— Emily Yao y7CXE6Y
Report on P2 Dec 09 sitting 3!@& 7@p
09年12月P2 Corporate reporting 的考题结构和相关知识点为: eN|zD?ba&
Question 1 Consolidated statement of financial position 50 marks Z L0k
Professional and ethical behavior q GR1$\]
Question 2 Impairment of assets 2 25 marks E&z^E2
Question 3 Revenue recognition 25 marks zVtTv- DU
Measurement of financial liability .@+M6K*
Events after the reporting period ~N;
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Inventory valuation - lower of cost and NRV fV7
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Jointly controlled entity !Sy9v
Accounting for entity bA Yp }
Decommissioning cost H|aC(c
Jointly controlled assets *^7^g!=z2
Asset definition Gw-{`<CxE
Question 4 Financial instrument 25 marks 5xnEkg4q4
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. }j1;0 kb?
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. CE
考题1 N4-Y0BO
(a)部分考到的主要的知识点为: {yT<22Fl
Business combination achieved in stages - subsidiary to subsidiary !,Gavt7f
Disposals - where control is retained C" `\[F`.k
- subsidiary to associate ^t<L
Goodwill (full value method) )>b1%x} =
Intangible assets ,K6ODtw.
Investment property d^$cx(2$D
Provisions qFDy)4H)
Foreign transaction XPq`; <G
考生容易出错误的地方会出项在一下几方面: ~Ni-}p
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. KYKF$@
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2. Whether to recognize provision for restructuring. `WC4
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3. Calculation of retained earnings due to large amount of adjustments. PIFZ '6gn
考题2 ^i WGGnGS
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. veh=^K%G |
考题3 L
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. hHcevSr
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. d3?gh[$
考题4 V_v+i c^
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. >dF #1
—— By P2 Lecture Emily Yao -~\7ZRP8
