【P2】Report on P2 Dec 09 sitting —— Emily Yao &FHE(7}/#
Report on P2 Dec 09 sitting pWSYbN+d
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Ox?LVRvxI
Question 1 Consolidated statement of financial position 50 marks THJ KuWy
Professional and ethical behavior TSdjX]Kf
Question 2 Impairment of assets 2 25 marks FR
F3V>
Question 3 Revenue recognition 25 marks *0{M
Am
Measurement of financial liability Tr)a6Cf
Events after the reporting period j:"+/5rV8
Inventory valuation - lower of cost and NRV .!KlN% As
Jointly controlled entity C@pDX>~2=b
Accounting for entity J nhHV(H
Decommissioning cost BT
98WR"\
Jointly controlled assets *`ehI_v :
Asset definition \9Itu(<f
Question 4 Financial instrument 25 marks 6'(5pt
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. [4kx59J3b
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. v 8{oXzyy
考题1 ]SBv3 Q0D7
(a)部分考到的主要的知识点为: MgHyKn'rL
Business combination achieved in stages - subsidiary to subsidiary U'" ;
Disposals - where control is retained BS*cG>T
- subsidiary to associate 6]T02;b>/,
Goodwill (full value method) aP8Im1<A
Intangible assets =zVbZ7
Investment property hrZ~7 0r
Provisions uP |AP
Foreign transaction !aa^kcEjnL
考生容易出错误的地方会出项在一下几方面: zY[6Ia{L
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
-5p=gO
2. Whether to recognize provision for restructuring. )K@ 20Q+0K
3. Calculation of retained earnings due to large amount of adjustments. |xQj2?_z*
考题2
TnM}|~V
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. hx)Ed
考题3 YH':cz e
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. Yr-,0${m
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. {zb H.V[
考题4 ji A$6dZU
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. 8x58sOR=
—— By P2 Lecture Emily Yao 4DuZF
-y
