【P2】Report on P2 Dec 09 sitting —— Emily Yao c80"8r
Report on P2 Dec 09 sitting $`cy'ZaF
09年12月P2 Corporate reporting 的考题结构和相关知识点为: D/+@d:- G
Question 1 Consolidated statement of financial position 50 marks 3JwSgc b
Professional and ethical behavior e7)> U!9c9
Question 2 Impairment of assets 2 25 marks C?_t8G./_
Question 3 Revenue recognition 25 marks V>~*]N^f
Measurement of financial liability +_vm\]4
Events after the reporting period P}w^9=;S
Inventory valuation - lower of cost and NRV ?h>(&H jWV
Jointly controlled entity tSw~ _s_V
Accounting for entity 6%Cna0x:&
Decommissioning cost 7` j|tb-
Jointly controlled assets S
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Asset definition }W Bm%f
Question 4 Financial instrument 25 marks ;h*"E(P p
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 ?
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. 'Q^G6'(SaK
考题1 +'{:zN5m
(a)部分考到的主要的知识点为: \!?
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Business combination achieved in stages - subsidiary to subsidiary AZBY, :>D
Disposals - where control is retained q[We][Nrzb
- subsidiary to associate lcuH] z
Goodwill (full value method) ]lG_rGw
Intangible assets 'Gm!Jblo@
Investment property ul]m>W
Provisions j[Hg]
Foreign transaction ]VO,}
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考生容易出错误的地方会出项在一下几方面: ]xVL11p
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. j:\_*f
2. Whether to recognize provision for restructuring. -f
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3. Calculation of retained earnings due to large amount of adjustments. A=l?IC@O
考题2 n^I|}u\
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. ZFd{q)qe
考题3 8tB{ rK,
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. a*e|>p DO
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. .5$V7t.t$\
考题4 dzk?Zg
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. pB{ f-M:D
—— By P2 Lecture Emily Yao C $EFh4
