【P2】Report on P2 Dec 09 sitting —— Emily Yao R%#c~NOO
Report on P2 Dec 09 sitting rFx2 S
09年12月P2 Corporate reporting 的考题结构和相关知识点为: V2g $"W?3
Question 1 Consolidated statement of financial position 50 marks Vaha--QB
Professional and ethical behavior !ox &`
Question 2 Impairment of assets 2 25 marks "3\RJ?eW:S
Question 3 Revenue recognition 25 marks ` t6lnO
Measurement of financial liability g,,cV+
Events after the reporting period Y\+^\`Tqu
Inventory valuation - lower of cost and NRV ~%<PEl|
Jointly controlled entity {q}: w{x9u
Accounting for entity Ku&(+e
Decommissioning cost < ht >>
Jointly controlled assets T{)!>)
Asset definition an5Ss@<4AA
Question 4 Financial instrument 25 marks H hqqJEp0
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. #m$H'O[WG\
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. ZM|>Va/X
考题1 'h81\SKFK9
(a)部分考到的主要的知识点为: Lvp/} /H/
Business combination achieved in stages - subsidiary to subsidiary a@8knJ|
Disposals - where control is retained 20fCWVw}?}
- subsidiary to associate 8ZIv:nO$
Goodwill (full value method) ^k_!+8"q{
Intangible assets Zz
Kn,+
Investment property sm_:M| [D
Provisions SQ.4IWT(hR
Foreign transaction 2X*epU_1h
考生容易出错误的地方会出项在一下几方面: PN.6BJvu
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. jV <LmVcZY
2. Whether to recognize provision for restructuring. wR;l"*j
3. Calculation of retained earnings due to large amount of adjustments. 92SB'T>
考题2 )j9FB
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. ze 4/XR
考题3 ~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. 3R{-\ZMd
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. NGze: gPmO
考题4 plf <O5'
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. VtK N{sSnu
—— By P2 Lecture Emily Yao <;XJ::d
