【P2】Report on P2 Dec 09 sitting —— Emily Yao ByoSwQ
Report on P2 Dec 09 sitting VG^*?
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: t6BggO"_u
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior -gefdx6ES
Question 2 Impairment of assets 2 25 marks N|Xx#/
Question 3 Revenue recognition 25 marks /UTe
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Measurement of financial liability [URo#
Events after the reporting period w d2GKq!
Inventory valuation - lower of cost and NRV >{p&_u.r-
Jointly controlled entity ^A dHP!I
Accounting for entity l^w=b~|7=
Decommissioning cost eTem RNz
Jointly controlled assets Q{T6t;eH
Asset definition X@|'#%
Question 4 Financial instrument 25 marks eRc+.m[
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. t=o0
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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. 0B#9CxU%
考题1 e3,TY.,Ay
(a)部分考到的主要的知识点为: wl1i @&9
Business combination achieved in stages - subsidiary to subsidiary x.CUJ^_.
Disposals - where control is retained 6z=h0,Y}
- subsidiary to associate AM cHR=/
Goodwill (full value method) A(G%9'T
Intangible assets 7Vd"k;:X
Investment property r:lv [/ D
Provisions bD*V$w*P
Foreign transaction $#4Qv5}
考生容易出错误的地方会出项在一下几方面: cih@: =Qy
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 9W88_rE'e}
2. Whether to recognize provision for restructuring. EITA[Ba B`
3. Calculation of retained earnings due to large amount of adjustments. GTL gj'B
考题2 ivDmPHj{
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. IV*@}~BJ
考题3 5S`_q&
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. 6t /nM
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Joe U J3N
考题4 {\z&`yD@
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. DKw%z8ft|
—— By P2 Lecture Emily Yao 3fPd|F.kF
