【P2】Report on P2 Dec 09 sitting —— Emily Yao 28I^$> [
Report on P2 Dec 09 sitting $_Nf-:D*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: :TalW~r |
Question 1 Consolidated statement of financial position 50 marks `@Oa lg
Professional and ethical behavior *[}^[J
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Question 2 Impairment of assets 2 25 marks $B (kZ
Question 3 Revenue recognition 25 marks -c *\o3)
Measurement of financial liability Yh<WA>=
Events after the reporting period Z Zxk]D<
Inventory valuation - lower of cost and NRV J G$Z.s
Jointly controlled entity Bc5+ ss
Accounting for entity vB0RKk}d5
Decommissioning cost [?0d~Q(R#
Jointly controlled assets F3M aqr y
Asset definition xHA0gZf
Question 4 Financial instrument 25 marks l'[A? %L%{
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. eWs&J24
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. a Yn^)6^
考题1 vB\]u.
(a)部分考到的主要的知识点为: o\V UD
Business combination achieved in stages - subsidiary to subsidiary L
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Disposals - where control is retained x;s0j"`Jb
- subsidiary to associate i)a%!1Ar
Goodwill (full value method) fmX!6Kv
Intangible assets b KtD"JG\
Investment property W ?woNt'n
Provisions ~f\G68c
Foreign transaction 3uWkc3
考生容易出错误的地方会出项在一下几方面: pCi#9=?N
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. tq1C wz RX
2. Whether to recognize provision for restructuring. Of,2 Q#oji
3. Calculation of retained earnings due to large amount of adjustments. b97w^ah4gJ
考题2 /] ^#b
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. @(g_<@Jz
考题3 u\yVR$pQ
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. )!:sFa
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }_9,w;M$
考题4 =FP0\cQ.
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. co8" sz0(U
—— By P2 Lecture Emily Yao dt@ P>rel
