【P2】Report on P2 Dec 09 sitting —— Emily Yao Tr&E4e
Report on P2 Dec 09 sitting o 7G> y#Y
09年12月P2 Corporate reporting 的考题结构和相关知识点为: (
S oo<.9~
Question 1 Consolidated statement of financial position 50 marks TFy7HX\Oq
Professional and ethical behavior 4 \p -TPM
Question 2 Impairment of assets 2 25 marks m" Qq{p|'
Question 3 Revenue recognition 25 marks bD<qNqX$
Measurement of financial liability 3sFeP &
Events after the reporting period /)9W1U^B
Inventory valuation - lower of cost and NRV w(B H247`
Jointly controlled entity JDv - O&]
Accounting for entity 1zjaR4Tf
Decommissioning cost 7yI`e*EOD
Jointly controlled assets m=TJDr-
Asset definition kX[ fy7rVt
Question 4 Financial instrument 25 marks ~O:
U|&
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. b 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. 0@)%h&mD
考题1 D |_V<'
(a)部分考到的主要的知识点为: NP/> H9Q2%
Business combination achieved in stages - subsidiary to subsidiary o2=A0ogz?
Disposals - where control is retained iePf ]O*
- subsidiary to associate ^7aN2o3{
Goodwill (full value method) !gH 9 ay
Intangible assets dB ;3.<S=
Investment property
g:<?
Provisions )"`!AerJ
Foreign transaction t`G)b&3_O
考生容易出错误的地方会出项在一下几方面: 5]"SGP
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ;;V\" 7q'
2. Whether to recognize provision for restructuring. 9`"DFFSMS
3. Calculation of retained earnings due to large amount of adjustments. Ht[{ryTxu
考题2 Dag`>|my
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. k\N4@UK
考题3 (][LQ6Pc
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. ,P6= ~q3k
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. z^W$%G
考题4 },
c,30V'
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. Q_zr\RM>
—— By P2 Lecture Emily Yao q0O&UE)6Y
