【P2】Report on P2 Dec 09 sitting —— Emily Yao |Tv#4st
Report on P2 Dec 09 sitting tR# Ojk vX
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2R[:]-b
Question 1 Consolidated statement of financial position 50 marks *I B4[6
Professional and ethical behavior =O~_Q-
Question 2 Impairment of assets 2 25 marks CXH&U@57{
Question 3 Revenue recognition 25 marks ))q y;Q,
Measurement of financial liability !Lu2
Events after the reporting period ,V7nzhA2
Inventory valuation - lower of cost and NRV ` ./$&'
Jointly controlled entity atj (eg
Accounting for entity d9k0F
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Decommissioning cost kXViWOXU^
Jointly controlled assets ? w$kue
Asset definition ~]sc^[
Question 4 Financial instrument 25 marks P?%s
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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. ___~D
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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. #`^ }PuQ
考题1 5=-Q4d
(a)部分考到的主要的知识点为: j;zM{qu_
Business combination achieved in stages - subsidiary to subsidiary $z 6_@`[
Disposals - where control is retained ,CJ WO bn3
- subsidiary to associate nkPh,X\N0
Goodwill (full value method) J4hL_iCQ
Intangible assets O 2
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Investment property +w`2kv
Provisions Z{*\S0^ST
Foreign transaction sJKI!
考生容易出错误的地方会出项在一下几方面: !aUs>1i
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. (g]!J_Z"
2. Whether to recognize provision for restructuring. ,~U>'&M
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3. Calculation of retained earnings due to large amount of adjustments. x>K Or,f
考题2 ijv(9m R
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. {p2!|A&a
考题3 hE{K=Tz$
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. `bq<$e
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. z^B,:5Tt
考题4 Q0sI (V#
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. -_g0C ^:<,
—— By P2 Lecture Emily Yao iI T;K@&
