【P2】Report on P2 Dec 09 sitting —— Emily Yao Ak>RLD25_
Report on P2 Dec 09 sitting S/7D}h J
09年12月P2 Corporate reporting 的考题结构和相关知识点为: AO/J:`
Question 1 Consolidated statement of financial position 50 marks 6>bKlYl&9
Professional and ethical behavior (Rs <'1+>
Question 2 Impairment of assets 2 25 marks m,)Re8W-
Question 3 Revenue recognition 25 marks B.{0,b W?
Measurement of financial liability WY<ip<
Events after the reporting period W&Fa
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Inventory valuation - lower of cost and NRV B`T9dL[E4
Jointly controlled entity gEPCXf
Accounting for entity l2n>Wce9
Decommissioning cost ilzR/DJ Ma
Jointly controlled assets KX`MX5?x
Asset definition 7xWX:2l*?
Question 4 Financial instrument 25 marks N IV&)`w
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. _ Se>X=
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. HHg=:>L z
考题1 w3,QT}W vY
(a)部分考到的主要的知识点为: t {x&|%u
Business combination achieved in stages - subsidiary to subsidiary .F%RW8=Q
Disposals - where control is retained @R`OAd y
- subsidiary to associate GA z;4pUZ
Goodwill (full value method) PJkEBdM .
Intangible assets ]+fL6"OD/2
Investment property *B@<{x r
Provisions F+c*v#T
Foreign transaction Vf O0 z5&
考生容易出错误的地方会出项在一下几方面: MPM_/dn-
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. X0P <ifIv
2. Whether to recognize provision for restructuring. Udd|. J Rd
3. Calculation of retained earnings due to large amount of adjustments. `q4\w[0+p
考题2 ]sbu9O ^"f
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. 7j._3'M=Kc
考题3 3#5sj >
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. ~~wz05oRG
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?vM{9!M
考题4 2/(gf[elX
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. W 4 )^8/
—— By P2 Lecture Emily Yao 0 ,Bd,<3
