【P2】Report on P2 Dec 09 sitting —— Emily Yao thPAD+u.3
Report on P2 Dec 09 sitting 2K~v`c*4
09年12月P2 Corporate reporting 的考题结构和相关知识点为: CQ!D{o=
Question 1 Consolidated statement of financial position 50 marks PCCE+wC6
Professional and ethical behavior 55v=Ij?M
Question 2 Impairment of assets 2 25 marks
WDNj 7
Question 3 Revenue recognition 25 marks 6?"Gj}|r
Measurement of financial liability py$Gy-I~[
Events after the reporting period e \z,^
Inventory valuation - lower of cost and NRV i(A `'V8GY
Jointly controlled entity ,$]m1|t@z
Accounting for entity ;$eY#ypx
Decommissioning cost `@ Z$+
Jointly controlled assets eI|FrBq%
Asset definition Q*1Avy6]
Question 4 Financial instrument 25 marks n_sV>$f-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. -/8V2dv3
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. qLBQ!>lR
考题1 8\il~IFyi
(a)部分考到的主要的知识点为: ~,W |i
Business combination achieved in stages - subsidiary to subsidiary +46& Zb35
Disposals - where control is retained z%fjG} z
- subsidiary to associate Tu:lIy~A
Goodwill (full value method) `DSDu Jw%
Intangible assets &IQNsJ L!e
Investment property Lh+7z>1
Provisions HmXxM:[4;
Foreign transaction JNU9RxR
考生容易出错误的地方会出项在一下几方面: i?>>%juK
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. BDN}`F[ F
2. Whether to recognize provision for restructuring. 7\dt< VV
3. Calculation of retained earnings due to large amount of adjustments. |$8N*7UD
考题2 =j_4!^
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. Mf5kknYuL9
考题3 _576Qa'rm
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. ~Q- /O~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. KYhL}C+
考题4 s]vsD77&
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. V\Lh(zPt
—— By P2 Lecture Emily Yao Xk^<}Ep)c
