【P2】Report on P2 Dec 09 sitting —— Emily Yao ~z &0qQ
Report on P2 Dec 09 sitting 3`x sK[
09年12月P2 Corporate reporting 的考题结构和相关知识点为: k?< i*;7
Question 1 Consolidated statement of financial position 50 marks JV&Zwbu
Professional and ethical behavior )=y. ^@UT@
Question 2 Impairment of assets 2 25 marks ?THa5%8f
Question 3 Revenue recognition 25 marks O/(3 87= U
Measurement of financial liability e ~3]/BL
Events after the reporting period ; 4l
-M2
Inventory valuation - lower of cost and NRV
\| blRm;
Jointly controlled entity )dqR<)
Accounting for entity > CH
Decommissioning cost 1E8$% 6VV
Jointly controlled assets *B %y`cj|
Asset definition ) sRN!~
Question 4 Financial instrument 25 marks b/z'`?[
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. 1>hb-OMX
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. h,]tQ#!s8
考题1 kp'b>&9r
(a)部分考到的主要的知识点为: $y8mK|3.3u
Business combination achieved in stages - subsidiary to subsidiary u
IAZo;
Disposals - where control is retained =[ s 8q2V
- subsidiary to associate j,\tejl1
Goodwill (full value method) X {#bJ
Intangible assets Rq"VB.ef&{
Investment property 93 [rL+l.Y
Provisions HJc<Gwm
Foreign transaction yq1Gq
bh
l
考生容易出错误的地方会出项在一下几方面: F
~*zC`>Y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1X [ 73
2. Whether to recognize provision for restructuring. ?0 HR(N(z!
3. Calculation of retained earnings due to large amount of adjustments. @ <|6{N<
考题2 Tc9&mKVE%(
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. 2XzF k_6H
考题3 >y]?MGk
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. "tfn?n0
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Rk}\)r\
考题4 ]gb _Nv
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. wj}=@HS,3!
—— By P2 Lecture Emily Yao n/xXQ7y
