【P2】Report on P2 Dec 09 sitting —— Emily Yao m1_?xU
Report on P2 Dec 09 sitting /^96 |
09年12月P2 Corporate reporting 的考题结构和相关知识点为: PJj{5,#@3
Question 1 Consolidated statement of financial position 50 marks FzmCS@yA
Professional and ethical behavior >(z{1'f{
Question 2 Impairment of assets 2 25 marks O$x-&pW`g
Question 3 Revenue recognition 25 marks ulFU( % &
Measurement of financial liability O;M_?^
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Events after the reporting period 6QdNGpN
Inventory valuation - lower of cost and NRV A/ N*Nc
Jointly controlled entity }yqRz6=YB
Accounting for entity 20m6-rkI<}
Decommissioning cost >_M}l @1
Jointly controlled assets THH rGvb
Asset definition > 7!aZO
Question 4 Financial instrument 25 marks "_+X#P
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. `XYT:'
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ';V(sRU@
考题1 Ff>Y<7CQ
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(a)部分考到的主要的知识点为: O%9Cq}*
Business combination achieved in stages - subsidiary to subsidiary 4,9AoK)yp
Disposals - where control is retained )DMu`cD
- subsidiary to associate , >Y
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Goodwill (full value method) ^7q=E@[e
Intangible assets *pP"u::S
Investment property Orh5d 7+S
Provisions ]6OrL
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Foreign transaction a#H=dIj
考生容易出错误的地方会出项在一下几方面: Bir }X
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Y^LFJB|b4
2. Whether to recognize provision for restructuring. AX**q$ 'R
3. Calculation of retained earnings due to large amount of adjustments. 0 w \X
考题2 iM2
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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. .Q" 3 [
考题3 y- k?_$ M
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. ,- ]2s_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. "W6 nW
考题4 *p?b "{_a
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. ==x3|^0y
—— By P2 Lecture Emily Yao 2BH>TmS
