【P2】Report on P2 Dec 09 sitting —— Emily Yao
>|S&@<
Report on P2 Dec 09 sitting vm
y?8E6+
09年12月P2 Corporate reporting 的考题结构和相关知识点为: a\BV%'Zqg
Question 1 Consolidated statement of financial position 50 marks ~7}a W#
Professional and ethical behavior WzwH;!
Question 2 Impairment of assets 2 25 marks G V"Hk E;
Question 3 Revenue recognition 25 marks 0~:Eo89
Measurement of financial liability WK<:(vu.
Events after the reporting period ~O s1ir.
Inventory valuation - lower of cost and NRV :g`j
gn 0
Jointly controlled entity c4'k-\JvT
Accounting for entity Bl rZ<\-/
Decommissioning cost h /a|-V}m&
Jointly controlled assets Wu!s
Asset definition :4V8Iz 71
Question 4 Financial instrument 25 marks qQ%RnD9
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. qij<XNZU"&
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. )*wM
DM5q
考题1 7ZsBYP8%
(a)部分考到的主要的知识点为: sD!)= t_
Business combination achieved in stages - subsidiary to subsidiary &
eqeQD6
Disposals - where control is retained ^DW vzfj
- subsidiary to associate ?{
Rv/np=F
Goodwill (full value method) 8w Xnc%
Intangible assets V oTnm
Investment property t(R Jc
Provisions V4.&"0\n #
Foreign transaction Z@G[\"
考生容易出错误的地方会出项在一下几方面: d}Y\; '2,
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~Gz
b^
2. Whether to recognize provision for restructuring. BM,]Wjfdj
3. Calculation of retained earnings due to large amount of adjustments. y| 7sh
考题2 b,tf]Z-
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. FZ0wtS2
考题3 ,L.*95 ,
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. `v|w&ty*
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. m'b9 f6
考题4 1#D &cx6
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. {%"n[DLps
—— By P2 Lecture Emily Yao rEF0A &5
