【P2】Report on P2 Dec 09 sitting —— Emily Yao Yyw3+3
Report on P2 Dec 09 sitting ]D2 d=\
09年12月P2 Corporate reporting 的考题结构和相关知识点为: u-.nR}DM_
Question 1 Consolidated statement of financial position 50 marks . ubZ
Professional and ethical behavior Y~#.otBL&
Question 2 Impairment of assets 2 25 marks @K #}nKN'
Question 3 Revenue recognition 25 marks pOl6x iMx
Measurement of financial liability v`7~#Avhz
Events after the reporting period Fy6Lz.baB
Inventory valuation - lower of cost and NRV G/( tgQ
Jointly controlled entity "1DlusmCCB
Accounting for entity 4VsttT
Decommissioning cost brqmi<*9"[
Jointly controlled assets dg0 WH_#
Asset definition E( *CEW.V*
Question 4 Financial instrument 25 marks +j8-l-o
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. !L)|N<
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. K\lu;
考题1 K[9P {0hA
(a)部分考到的主要的知识点为: ] J|#WtS
Business combination achieved in stages - subsidiary to subsidiary 9r
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Disposals - where control is retained Ogh,
- subsidiary to associate 1dy"
Goodwill (full value method) 6mIRa(6V
Intangible assets LzEH&y_O
Investment property <hgfgk7<
Provisions f/,8sGkX;
Foreign transaction ~ sWXd~\
考生容易出错误的地方会出项在一下几方面: $ 93j;
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. [ raj:
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2. Whether to recognize provision for restructuring. S1i~r+jf
3. Calculation of retained earnings due to large amount of adjustments. 7 3ABop
考题2 $JK,9G[Vu
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. [ zCKJR
考题3 )fke;Y0
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. O;( n[k
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. yOk]RB<'r
考题4 PnI_W84z
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. p%\&M bA
—— By P2 Lecture Emily Yao H]{`q
