【P2】Report on P2 Dec 09 sitting —— Emily Yao qinQ5 t
Report on P2 Dec 09 sitting 6U3@-+lF
09年12月P2 Corporate reporting 的考题结构和相关知识点为: uy\+#:44d
Question 1 Consolidated statement of financial position 50 marks z `7C)p:
Professional and ethical behavior [zd-=.:+M[
Question 2 Impairment of assets 2 25 marks 2n:J7PGD
Question 3 Revenue recognition 25 marks l q9h Dn[p
Measurement of financial liability +-137!x\q
Events after the reporting period (p Nng"/
Inventory valuation - lower of cost and NRV 5i&V ~G
Jointly controlled entity `g1~ya(MC
Accounting for entity u;1NhD<n
Decommissioning cost 7ij=%if2@k
Jointly controlled assets jM<Ihmh|
Asset definition n\DT0E ]
Question 4 Financial instrument 25 marks _j
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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.
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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. 'F~SNIay
考题1 FeRuZww._J
(a)部分考到的主要的知识点为: BJ
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Business combination achieved in stages - subsidiary to subsidiary H<?yG->
Disposals - where control is retained )fr\ V."
- subsidiary to associate \~1+ T
Goodwill (full value method) {<BK@U
Intangible assets Y)R ikF >
Investment property E #]%e^
Provisions I k)Q0_<a
Foreign transaction # =3]bg
考生容易出错误的地方会出项在一下几方面: &N nMz9
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. AtYYu
2. Whether to recognize provision for restructuring. ~`f B\7 M
3. Calculation of retained earnings due to large amount of adjustments. !g:UM R
考题2 OaWq8
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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. A+8b] t_k
考题3 Ip-jqN J~
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. 0~+ k
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. U\6DEnII?!
考题4 [AwE
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. >f/g:[
—— By P2 Lecture Emily Yao gC 4#!P
