【P2】Report on P2 Dec 09 sitting —— Emily Yao ,\iHgsZ
Report on P2 Dec 09 sitting t&?{+?p:
9
09年12月P2 Corporate reporting 的考题结构和相关知识点为: zP%s] >hH
Question 1 Consolidated statement of financial position 50 marks !i~(h&z
Professional and ethical behavior 17Cb{ Q
Question 2 Impairment of assets 2 25 marks `6)Qi*Z
Question 3 Revenue recognition 25 marks dhob]8b
Measurement of financial liability w
Dh]vH[
Events after the reporting period W&Fm ;m@M
Inventory valuation - lower of cost and NRV c yJ{ AS+
Jointly controlled entity a%B&F|u
Accounting for entity [oV M9 Q
Decommissioning cost H5x7)1
Ir|
Jointly controlled assets m%`YAD@2z
Asset definition 4F|79U #
Question 4 Financial instrument 25 marks XLt/$Caf
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Cjr]l!
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ;,[0 bmL
考题1 "ktuq\a@
(a)部分考到的主要的知识点为: XQ}J4J~Vm
Business combination achieved in stages - subsidiary to subsidiary ?h&XIM(
Disposals - where control is retained o13jd NQ-
- subsidiary to associate \L(cFjLIl
Goodwill (full value method) o'$"MC+
Intangible assets q7Hf7 ^a
Investment property ?I6rW JcQ6
Provisions BA: x*(%~
Foreign transaction ~dr,;NhOLJ
考生容易出错误的地方会出项在一下几方面: 8l5>t
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. [[IMf-]
2. Whether to recognize provision for restructuring. NS z }
3. Calculation of retained earnings due to large amount of adjustments. FSA%, b; U
考题2 cDY)QUmi
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. 9KU&M"Yq&i
考题3 ][S q^5`
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+RW=|:
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. r)5xS]
考题4 (L*GU 7m;
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. adP :{j
—— By P2 Lecture Emily Yao UA8hYWRP
