【P2】Report on P2 Dec 09 sitting —— Emily Yao xNdID j@
Report on P2 Dec 09 sitting -a) T6:e
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 6GOcI#C9C
Question 1 Consolidated statement of financial position 50 marks Z^
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Professional and ethical behavior Qd8b-hg
Question 2 Impairment of assets 2 25 marks CD?&<
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Question 3 Revenue recognition 25 marks Z6=~1'< X
Measurement of financial liability _C+DB A
Events after the reporting period @oH[S Wx
Inventory valuation - lower of cost and NRV rpU/s@%L
Jointly controlled entity A'eA u
Accounting for entity !
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Decommissioning cost >,g5Hkmqr
Jointly controlled assets 3;B vnD7
Asset definition lpEDPvD_Vm
Question 4 Financial instrument 25 marks B3 L4F"
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. V;[p438o
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. }bfn_ G
考题1 ch,| 1}bi
(a)部分考到的主要的知识点为: g{DFS[h
Business combination achieved in stages - subsidiary to subsidiary 8Uj:
Disposals - where control is retained 52< ~K
- subsidiary to associate >C2HC6O
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Goodwill (full value method) rye)qp|
Intangible assets :Ee ?K
Investment property NV!4 (_~
Provisions TU%"jb5
Foreign transaction BRtXf0~&p
考生容易出错误的地方会出项在一下几方面: OJ[rj`wrW^
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. U1^l+G^,~
2. Whether to recognize provision for restructuring. 2YIF=YWO},
3. Calculation of retained earnings due to large amount of adjustments. 0(TvQ{
考题2 Iu6W=A
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. L[]^{ O
考题3 $HRed|*.C
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. W' G{K\(/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %1jdiHTaL
考题4 ^uBwj }6
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. .;%q/hP
—— By P2 Lecture Emily Yao |4xo4%BQ>
