【P2】Report on P2 Dec 09 sitting —— Emily Yao 9%x[z%06
Report on P2 Dec 09 sitting 'vXrA
09年12月P2 Corporate reporting 的考题结构和相关知识点为: R
+k\)_F
Question 1 Consolidated statement of financial position 50 marks E 0YXgQa
Professional and ethical behavior >y1/*)O9~
Question 2 Impairment of assets 2 25 marks +m"
iJW0
Question 3 Revenue recognition 25 marks 5)}xqE"x
Measurement of financial liability A&z
Events after the reporting period BQ m H9g|2
Inventory valuation - lower of cost and NRV _vad>-=D*U
Jointly controlled entity E@?jsN7
Accounting for entity ^ H'|iju
Decommissioning cost wJ{M&n1H
Jointly controlled assets ex-`+cF
Asset definition 46*?hA7@r(
Question 4 Financial instrument 25 marks _r&#Snp
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. ce@(Ct
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. _9<Ko.GVq
考题1 h5F1mr1Sa
(a)部分考到的主要的知识点为: IuPwFf)
Business combination achieved in stages - subsidiary to subsidiary oYu5]ry
Disposals - where control is retained L./ UgeZ
- subsidiary to associate ~ (}zp<e|
Goodwill (full value method) Z cc6E2
Intangible assets zD?<m
J`
Investment property 7-)Y\D
Provisions ^NP " m
Foreign transaction 8G9V8hS1#B
考生容易出错误的地方会出项在一下几方面: 0%vXPlfnY
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. E_FseR6
2. Whether to recognize provision for restructuring. <#:"vnm$j
3. Calculation of retained earnings due to large amount of adjustments. /QTG Z b
考题2 WFtxEIrl3j
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. GeE|&popO
考题3 4%B${zP(.}
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. Ix"uk 6 h
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. S53[K/dZo
考题4 sURHj&:t |
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. V]IS(U(
—— By P2 Lecture Emily Yao -B R&b2
