【P2】Report on P2 Dec 09 sitting —— Emily Yao xT:qe
Report on P2 Dec 09 sitting jMTRcj];(
09年12月P2 Corporate reporting 的考题结构和相关知识点为: D% oueW
Question 1 Consolidated statement of financial position 50 marks b*cW<vX}~
Professional and ethical behavior )gr}<}X)B
Question 2 Impairment of assets 2 25 marks KrJ 5"1=
Question 3 Revenue recognition 25 marks {F<)z% ^
Measurement of financial liability -)p@BtMS
Events after the reporting period T@B"BoK
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Inventory valuation - lower of cost and NRV iz Xbp02
Jointly controlled entity :x8Jy4L
Accounting for entity 2r
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Decommissioning cost C q-hPa}2
Jointly controlled assets W^^K0yn`@
Asset definition >/( i3)
Question 4 Financial instrument 25 marks r5D jCV"
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. :uOZjEZi
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. c$@`P
考题1 _TtX`b_Z
(a)部分考到的主要的知识点为: W/b"a? wE{
Business combination achieved in stages - subsidiary to subsidiary _2NN 1/F5
Disposals - where control is retained =n> iQS
- subsidiary to associate r3n=<l!Jr
Goodwill (full value method) j kSc &
Intangible assets ~D<7W4c
Investment property Kl4isGcr]
Provisions 7bctx_W&6
Foreign transaction KK@
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考生容易出错误的地方会出项在一下几方面: }9{dR4hD
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <]Ij(+J;
2. Whether to recognize provision for restructuring. jVLY!7Z4
3. Calculation of retained earnings due to large amount of adjustments. );0<Odw%.
考题2 /p[|DJo M
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. CkmlqqUHC
考题3 ev~
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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. (J6"
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Q&oC]u(="&
考题4 }@3Ud '
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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. h`z2!F4
—— By P2 Lecture Emily Yao qFV;n6&V
