【P2】Report on P2 Dec 09 sitting —— Emily Yao DO r()X
Report on P2 Dec 09 sitting >bKN$,Qen
09年12月P2 Corporate reporting 的考题结构和相关知识点为: S\qYw(G
Question 1 Consolidated statement of financial position 50 marks k t.y "^
Professional and ethical behavior %E!^SF?Y
Question 2 Impairment of assets 2 25 marks JWu^7}@~=
Question 3 Revenue recognition 25 marks B&
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Measurement of financial liability 0a #2 Lo
Events after the reporting period LD'eq\vO
Inventory valuation - lower of cost and NRV '
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Jointly controlled entity rv(Qz|K@
Accounting for entity gC}r$ZB(
Decommissioning cost FfDe&/,/
Jointly controlled assets }RGp)OFY&
Asset definition YK jm_)8]w
Question 4 Financial instrument 25 marks RJ#xq#l
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. 1:.0^?Gz
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. l.DC20bs
考题1 )PM&x
(a)部分考到的主要的知识点为: p4 \r`
Business combination achieved in stages - subsidiary to subsidiary kc0YWW Q-:
Disposals - where control is retained SA5
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- subsidiary to associate rtl|zCst
Goodwill (full value method) YS}uJ&WoF
Intangible assets R:=
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Investment property t%<@k)hd~G
Provisions RhJ{#G~:%
Foreign transaction ?a8 o.&`l
考生容易出错误的地方会出项在一下几方面: |<,!K;@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 3Mvm'T:[
2. Whether to recognize provision for restructuring. M EOVw[hO
3. Calculation of retained earnings due to large amount of adjustments. BE54^U
考题2 "?I ]h
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. '.n0[2>
考题3 _uvRC+~R
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. QE l:>HG
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. dS7?[[pg9
考题4 9-<EeV_/
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. %U
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—— By P2 Lecture Emily Yao I8|7~jRB
