【P2】Report on P2 Dec 09 sitting —— Emily Yao (oEA)yc|
Report on P2 Dec 09 sitting h9n CSj
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Av]N.HB$
Question 1 Consolidated statement of financial position 50 marks x^BBK'
Professional and ethical behavior H`@7o8oj1
Question 2 Impairment of assets 2 25 marks tRCd(
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Question 3 Revenue recognition 25 marks y-k-E/V}
Measurement of financial liability <sOB j'
Events after the reporting period CFxs`C^
Inventory valuation - lower of cost and NRV vdzC2T
Jointly controlled entity YaNVpLA
Accounting for entity kICY
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Decommissioning cost 5UyK1e))
Jointly controlled assets pl&GFf
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Asset definition m:CpDxzbf
Question 4 Financial instrument 25 marks tjt#VFq ?
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. i+3b)xtW7
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. sOmYQ{R
考题1 A???s,F_
(a)部分考到的主要的知识点为: HjD= .Q
Business combination achieved in stages - subsidiary to subsidiary -+ /|
Disposals - where control is retained ~<LI p%5(
- subsidiary to associate 5GP' cE
Goodwill (full value method) rt z(Jt{<
Intangible assets C%"@|01cO
Investment property v<4zcMv
Provisions `mVH94{
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Foreign transaction p9J(
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考生容易出错误的地方会出项在一下几方面: p*A//^wQ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. -xlI'gNg7
2. Whether to recognize provision for restructuring. lom4z\ 6
3. Calculation of retained earnings due to large amount of adjustments. QKxu vW
考题2 [ ]NAV
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. bfgLU.1I
考题3 j!pxG5 %
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. (?(ahtT4T
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. a*`J]{3G
考题4 B}.ia_&DLR
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. ' WoX-y
—— By P2 Lecture Emily Yao -v]
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