【P2】Report on P2 Dec 09 sitting —— Emily Yao si&S% 4(
Report on P2 Dec 09 sitting (>`5 z(X
09年12月P2 Corporate reporting 的考题结构和相关知识点为: H|R
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Question 1 Consolidated statement of financial position 50 marks Cl ^\OZN\=
Professional and ethical behavior e&>;*$)
Question 2 Impairment of assets 2 25 marks 9 AxCiT.
Question 3 Revenue recognition 25 marks .pfP7
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Measurement of financial liability w" Soe
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Events after the reporting period ogL Etq
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Inventory valuation - lower of cost and NRV ms!r ef4`+
Jointly controlled entity F%i^XA]a*
Accounting for entity wD68tG$
Decommissioning cost Vs%|pIV
Jointly controlled assets iXj o[Rz^C
Asset definition 0A,]$Fzt
Question 4 Financial instrument 25 marks GP&vLt51
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. D8>enum
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. q Z}P*+`Q
考题1 UJ fEC0
(a)部分考到的主要的知识点为: v2H#=E4cZ#
Business combination achieved in stages - subsidiary to subsidiary %g1,N k
Disposals - where control is retained qduWzxB
- subsidiary to associate Si_%Rr&jW
Goodwill (full value method) 'XzXZJ[
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Intangible assets L=q+|j1>
Investment property |1ST=O7.LH
Provisions AC;V
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Foreign transaction FXzFHU/dP
考生容易出错误的地方会出项在一下几方面: :WSDf VX
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. tID%}Z v
2. Whether to recognize provision for restructuring. O~5 9FuL
3. Calculation of retained earnings due to large amount of adjustments. ]d a^xWK
考题2 ~=KJzOS,S
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. *^RmjW1I
考题3 5v?;PX
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. c>/.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. VxY+h` 4#
考题4 G7)Fk%>
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. }|5 V RJA
—— By P2 Lecture Emily Yao W-.pmU e2
