【P2】Report on P2 Dec 09 sitting —— Emily Yao L,_.$ 1d
Report on P2 Dec 09 sitting gE7L L=x
09年12月P2 Corporate reporting 的考题结构和相关知识点为: (P|pRVO
Question 1 Consolidated statement of financial position 50 marks ;{Ux_JEg
Professional and ethical behavior *f+: <=i
Question 2 Impairment of assets 2 25 marks t67Cv/r~
Question 3 Revenue recognition 25 marks ]$iqa" {
Measurement of financial liability PL=^}{r
Events after the reporting period *ZCn8m:-+
Inventory valuation - lower of cost and NRV &2.u%[gO[q
Jointly controlled entity X[$++p
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Accounting for entity ef"?|sn
Decommissioning cost XP?rOOn
Jointly controlled assets r7m D{0s*
Asset definition A< MtKb
Question 4 Financial instrument 25 marks b{7E ;KyY,
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. G;iEo4\?
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. N:5[,O<m_
考题1 6sfwlT
(a)部分考到的主要的知识点为: ){;02^tX
Business combination achieved in stages - subsidiary to subsidiary 5jcte<
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Disposals - where control is retained Yl cbW0'c
- subsidiary to associate 1
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Goodwill (full value method) vIGw 6BJI
Intangible assets q OhO qV
Investment property ?}QH=&=^
Provisions ?\= /$ Gt
Foreign transaction K95;r d
考生容易出错误的地方会出项在一下几方面: mh/n.*E7
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ukz;0q
2. Whether to recognize provision for restructuring. ,El!fgL
3. Calculation of retained earnings due to large amount of adjustments. Q 9F)
考题2 `TLzVB-j3
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. X@2-*so<
考题3 V&{MQWy
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. E>jh"|f:{
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ' I}: !Z
考题4 7;:#;YS ha
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. <c
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—— By P2 Lecture Emily Yao lEjwgk {
