【P2】Report on P2 Dec 09 sitting —— Emily Yao w<]-~`
K
Report on P2 Dec 09 sitting +m R^ I$9
09年12月P2 Corporate reporting 的考题结构和相关知识点为: k5Q1.;fW76
Question 1 Consolidated statement of financial position 50 marks f Y78
Professional and ethical behavior ;P8% yf
Question 2 Impairment of assets 2 25 marks `@ ,Vbn^_
Question 3 Revenue recognition 25 marks !.pcldx
Measurement of financial liability b *0u xvLu
Events after the reporting period `Z{s,!z
Inventory valuation - lower of cost and NRV +`m I\+y,
Jointly controlled entity *h).V&::O
Accounting for entity I
jz*wq\s;
Decommissioning cost =;I+: K
Jointly controlled assets F9las#\J
Asset definition CZ$B2i6
Question 4 Financial instrument 25 marks c\ ZnGI\|
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. [,ulz4"
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. \x4:i\Fx@
考题1 *D[y A
(a)部分考到的主要的知识点为: 8*B+@`
Business combination achieved in stages - subsidiary to subsidiary $II ~tO
Disposals - where control is retained BKE ?o^03
- subsidiary to associate TOa6sB!H
Goodwill (full value method) yQ<h>J>
Intangible assets :1bDkoK
Investment property SGy2&{\Z
Provisions ?X\.O-=4X
Foreign transaction `e3$jy@
考生容易出错误的地方会出项在一下几方面: '<ZH zDW@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +`V<&
Y-5l
2. Whether to recognize provision for restructuring. -lv(@7o~
3. Calculation of retained earnings due to large amount of adjustments. 1Q9Hs(s
考题2 tW-[.Y -M,
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. ;qWSfCt/^
考题3 9O Y ao
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. rb'mFqg*u
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. v Lq%k+D#
考题4 OqF8KJnO;
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. )4:]gx#cr
—— By P2 Lecture Emily Yao ^ f"|<r
