【P2】Report on P2 Dec 09 sitting —— Emily Yao fsvYU0L
Report on P2 Dec 09 sitting Tpzw=bC^
09年12月P2 Corporate reporting 的考题结构和相关知识点为: }OrYpZob
Question 1 Consolidated statement of financial position 50 marks N9]xJgTze
Professional and ethical behavior &{W ^W8,%
Question 2 Impairment of assets 2 25 marks M<(u A'
Question 3 Revenue recognition 25 marks `?uPn~,e8
Measurement of financial liability O2 v.
Events after the reporting period ?9e]
Inventory valuation - lower of cost and NRV T//S,
Jointly controlled entity 1;Xgc@
Accounting for entity . pvxh|V
Decommissioning cost uV~e|X
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Jointly controlled assets V;93).-$
Asset definition [ H,u)8)
Question 4 Financial instrument 25 marks U3F3((EYJ
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. (WE,dY+.
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' TYkPM
考题1 yd>}wHt
(a)部分考到的主要的知识点为: hZN<Yd8:
Business combination achieved in stages - subsidiary to subsidiary |Q!4GeQL[
Disposals - where control is retained W-D[z#)/Y
- subsidiary to associate O&'/J8
Goodwill (full value method) <Tx C!{<
Intangible assets A]? ^ H<
Investment property #C\4/g? =,
Provisions <*Y'lV
Foreign transaction o:UXP Aj
考生容易出错误的地方会出项在一下几方面: V`k8j-*s
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4;*f1_;f~
2. Whether to recognize provision for restructuring. I KcKRw/O$
3. Calculation of retained earnings due to large amount of adjustments. wPnybb{
考题2 n93zD*;5
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. XP;x@I#l
考题3 R0<< 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. AuCWQ~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Wsm`YLYkt!
考题4 5f{|"LG&
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. ez*j jm
—— By P2 Lecture Emily Yao 1S%}xs
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