【P2】Report on P2 Dec 09 sitting —— Emily Yao LEa:{s<:
Report on P2 Dec 09 sitting I2Q?7p
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 50` r}s}
Question 1 Consolidated statement of financial position 50 marks \MPy"u C
Professional and ethical behavior sv gi!=
Question 2 Impairment of assets 2 25 marks w]XBq~KO
Question 3 Revenue recognition 25 marks jGPs!64f)
Measurement of financial liability `- 2`UGB-
Events after the reporting period h UDEjW@S
Inventory valuation - lower of cost and NRV P xY"{-iAM
Jointly controlled entity $a1 .c;NE'
Accounting for entity |u=57II#xK
Decommissioning cost =T6\kz9)`
Jointly controlled assets ]7@Dqd-/S
Asset definition D=]P9XDvb.
Question 4 Financial instrument 25 marks eU*h qy?0
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. p]HtJt|]
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ^ 2tCDm5
考题1 #2iA
-5
(a)部分考到的主要的知识点为: >MLqOUr#
Business combination achieved in stages - subsidiary to subsidiary Ok\ UIi~
Disposals - where control is retained ?y
kIi /
- subsidiary to associate Pr' py
Goodwill (full value method) 0' t)fnI#
Intangible assets iLei-\w6y
Investment property
sj2+|>
Provisions SY.V_O$l }
Foreign transaction +bU(-yRy5o
考生容易出错误的地方会出项在一下几方面: @m4d 4K@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. IYPI5qCR
2. Whether to recognize provision for restructuring. #4?3OU#
3. Calculation of retained earnings due to large amount of adjustments. elQ44)TrQ
考题2 0jMrL\>C
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. n"vI> _|G
考题3 IFe[3mB5
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. i=rW{0c%
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Pc-HQU
考题4 uv4jbg}Z+3
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. _Yv9 u'q"
—— By P2 Lecture Emily Yao j\<S 6%p#R
