【P2】Report on P2 Dec 09 sitting —— Emily Yao Xk%eU>d
Report on P2 Dec 09 sitting % 1k"K~eu
09年12月P2 Corporate reporting 的考题结构和相关知识点为: e"^WXP.t&
Question 1 Consolidated statement of financial position 50 marks -
i2^ eZl
Professional and ethical behavior :*
|WE29U
Question 2 Impairment of assets 2 25 marks ]Whv%
Question 3 Revenue recognition 25 marks ,x&WE@tD |
Measurement of financial liability 5g-1pzP9
Events after the reporting period K{I "2c
Inventory valuation - lower of cost and NRV sYXL VJ>b
Jointly controlled entity h~sTi
Accounting for entity -V2`[k
Decommissioning cost Hfj.8$
Jointly controlled assets $ bMmyDw
Asset definition nnRb
Question 4 Financial instrument 25 marks 4>d]0=x
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. C~>0K,C0^
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. e/ g9r
考题1 [g"nu0sOK
(a)部分考到的主要的知识点为: ehr\lcS<
Business combination achieved in stages - subsidiary to subsidiary (kX:@9Pn
Disposals - where control is retained $ZyOBxI
- subsidiary to associate 6rE8P#
Goodwill (full value method) Jb> X$|N'%
Intangible assets P*;[ &Nn4
Investment property s~(
`~Y4
Provisions M<l<n$rYS
Foreign transaction RRy D<7s1
考生容易出错误的地方会出项在一下几方面: ;>ml@@Z
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. E]v ox~xK>
2. Whether to recognize provision for restructuring. bydI+pVMo
3. Calculation of retained earnings due to large amount of adjustments. GJU(1%-
考题2 eW<NDI&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. NoF|j57?u'
考题3 9Ut eD@*
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. EY)?hJS,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. |ul{d|
考题4 u"7!EhX&
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. 6:QlHuy0nH
—— By P2 Lecture Emily Yao XkUwO ]
