【P2】Report on P2 Dec 09 sitting —— Emily Yao #buV;!_!E?
Report on P2 Dec 09 sitting ZmYSi$B
09年12月P2 Corporate reporting 的考题结构和相关知识点为: b}} 1TnS)
Question 1 Consolidated statement of financial position 50 marks [EW$7 se ~
Professional and ethical behavior `K@df<}%*,
Question 2 Impairment of assets 2 25 marks ib"" Fv7{
Question 3 Revenue recognition 25 marks iA^ +/Lt
Measurement of financial liability Ok~W@sYST
Events after the reporting period -KU)7V
Inventory valuation - lower of cost and NRV N
.Wdi
Jointly controlled entity fW4cHB 9 |
Accounting for entity "
`$'tk[
Decommissioning cost [Q.4] K2
Jointly controlled assets F`ZIc7(.{
Asset definition 3Q! J9t5dc
Question 4 Financial instrument 25 marks zw%n!wc_\
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. |)72 E[lL
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. ,SE$Rh
考题1 =p&'_a^$
(a)部分考到的主要的知识点为: DESV iQM
Business combination achieved in stages - subsidiary to subsidiary D-b2E6 o6
Disposals - where control is retained "o5gQTwb
- subsidiary to associate h^ecn-PC
Goodwill (full value method) vxilQp
Intangible assets ,GXfy9x7U
Investment property SJ W P8+
Provisions k,*#I<($
Foreign transaction 5[j!
\d }U
考生容易出错误的地方会出项在一下几方面: 5?~[|iPv
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $b i_i|?
2. Whether to recognize provision for restructuring. rJc)< OZjT
3. Calculation of retained earnings due to large amount of adjustments. fO|~Oz<S
考题2 mJDKxgGK
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. fj
t_9-.
考题3 ("J V:u.L+
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. rM
>V=|9,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. KZ<RDXV T
考题4 ap$ tu3j
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. mTuB*
—— By P2 Lecture Emily Yao
\#+2; L
