【P2】Report on P2 Dec 09 sitting —— Emily Yao 4%}iKoT
Report on P2 Dec 09 sitting
d3a!s
09年12月P2 Corporate reporting 的考题结构和相关知识点为: WMKxGZg"
Question 1 Consolidated statement of financial position 50 marks I[A<e]uK
Professional and ethical behavior %l% ad- V
Question 2 Impairment of assets 2 25 marks V9ZM4.,OCN
Question 3 Revenue recognition 25 marks [6K[P3UZx
Measurement of financial liability @ [FO;4w
Events after the reporting period vZQraY nJ
Inventory valuation - lower of cost and NRV -^_^ByJe
Jointly controlled entity `!X8Cn
Accounting for entity @ebY_*
Decommissioning cost 0XljFQ
Jointly controlled assets <b
~~X`Z
Asset definition X r o5 ~G
Question 4 Financial instrument 25 marks pbh>RS=ri
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. b!-= L&V
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. 'ym Mu}q
考题1 nIOSP :'>
(a)部分考到的主要的知识点为: >8>s
K(S]
Business combination achieved in stages - subsidiary to subsidiary k0FAI0~(
Disposals - where control is retained n2o)K;wW+
- subsidiary to associate v\(6uej^
Goodwill (full value method) Q-iBK *-w
Intangible assets w}/+3z
Investment property BQ ,749^S
Provisions Z1$ S(p=)L
Foreign transaction uu-M7>+
考生容易出错误的地方会出项在一下几方面: Le-t<6i-V#
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ta3* G
2. Whether to recognize provision for restructuring. C5KUIOg
3. Calculation of retained earnings due to large amount of adjustments. eF0FQlMe[
考题2 <2O# !bX1
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. h w `pi6
考题3 (uHyWEH t
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. e~he#o[%a
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8YPX8 d8u
考题4 6%9 kc+
9
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. f\hQ>MLzt
—— By P2 Lecture Emily Yao N.|zz)y
