【P2】Report on P2 Dec 09 sitting —— Emily Yao .Z_U]_(
Report on P2 Dec 09 sitting 3 0DpIkf
09年12月P2 Corporate reporting 的考题结构和相关知识点为: GGJ_,S*
Question 1 Consolidated statement of financial position 50 marks L+I[yJY:!
Professional and ethical behavior P* aD2("Z
Question 2 Impairment of assets 2 25 marks N e^ #5 T
Question 3 Revenue recognition 25 marks +D
h=D*
Measurement of financial liability ,1~Zqprn
Events after the reporting period T{)!>)
Inventory valuation - lower of cost and NRV 8OBvC\%
Jointly controlled entity *s%s|/
Accounting for entity dtF6IdAf
Decommissioning cost hJ}G5pX
Jointly controlled assets W!X#:UM)
Asset definition 50I6:=@\\
Question 4 Financial instrument 25 marks 20fCWVw}?}
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. qWanr7n]@
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. [w{ZP4d>
考题1 Ys<wWfW
(a)部分考到的主要的知识点为: Ey 6K@@%
Business combination achieved in stages - subsidiary to subsidiary e<p$Op
Disposals - where control is retained l w%f
Y{
- subsidiary to associate
:lE7v~!Z
Goodwill (full value method) I*
bj
E '
Intangible assets w}YHCh
Investment property x _2]G'
Provisions
AGv;8'`
Foreign transaction RU{}qPs?
考生容易出错误的地方会出项在一下几方面: TuF:m "4
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ;8T<L[ ^U
2. Whether to recognize provision for restructuring. ?DRC!
9o^
3. Calculation of retained earnings due to large amount of adjustments. |hdh4P$+|
考题2 *,R e&N8
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. r! M2H {
考题3 c^bA]l^a
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. lp
9<j1Wl
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Z
ZiS$&NK8
考题4 ~'U;).C
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. kl={L{r
—— By P2 Lecture Emily Yao Qb|dp~K.M
