【P2】Report on P2 Dec 09 sitting —— Emily Yao G5e Ls
Report on P2 Dec 09 sitting >c' _xa?^G
09年12月P2 Corporate reporting 的考题结构和相关知识点为: F|3FvxA
Question 1 Consolidated statement of financial position 50 marks >p+gx,N
Professional and ethical behavior KzH}5:qI
Question 2 Impairment of assets 2 25 marks >kLH6.
Question 3 Revenue recognition 25 marks p2_Zsq
Measurement of financial liability NB yN}e
Events after the reporting period cB"F1~z
Inventory valuation - lower of cost and NRV jU9zCMyNF
Jointly controlled entity laRKt"A
Accounting for entity V{^fH6;[
Decommissioning cost 3U.B[7fOM
Jointly controlled assets SJu f`
Asset definition So]FDd
Question 4 Financial instrument 25 marks 8GAQ Ve^$-
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.
oG_'<5Bv>
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. rp[oH=&
考题1 _ JJ0pc9t
(a)部分考到的主要的知识点为:
J5_
qqD)
Business combination achieved in stages - subsidiary to subsidiary aFm]?75
Disposals - where control is retained a0j.\g
- subsidiary to associate %a6]gsiv2<
Goodwill (full value method) hF PRC0ftE
Intangible assets ).`a-Pv
Investment property _e@ qv; *
Provisions z#
?w/NE
Foreign transaction c(=O`%B{
考生容易出错误的地方会出项在一下几方面: a} fS2He
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4uVmhjT:X
2. Whether to recognize provision for restructuring. f*&JfP
3. Calculation of retained earnings due to large amount of adjustments. |JQP7z6j]
考题2 3g
"xm
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. )BTs *7 j
考题3 <T% hfW
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. (pK4i5lT
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 4qXUk:C@m
考题4 *A9{H>Vq
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. 3#ZKuGg=
—— By P2 Lecture Emily Yao ok _{8z\#
