【P2】Report on P2 Dec 09 sitting —— Emily Yao ymiOtA Z
Report on P2 Dec 09 sitting +g>)Bur
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
a)/!ifJ;
Question 1 Consolidated statement of financial position 50 marks 0ERA(=w5
Professional and ethical behavior V )=!pT
Question 2 Impairment of assets 2 25 marks Z~CL|=
Question 3 Revenue recognition 25 marks a"4j9cO
Measurement of financial liability Nyip]VwMJ
Events after the reporting period :'|%~&J
Inventory valuation - lower of cost and NRV N*gnwrP{
Jointly controlled entity 7='lu ;=,
Accounting for entity 6=0"3%jn
@
Decommissioning cost 3o 5aB1
Jointly controlled assets 9{]U6A*K0w
Asset definition TF jb1 a,)
Question 4 Financial instrument 25 marks S=@.
<g S
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. 8m\* ~IX=
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. 8G gZAu'X
考题1 h(l 4\)
(a)部分考到的主要的知识点为: aSkH<5 i`v
Business combination achieved in stages - subsidiary to subsidiary _o`+c wc
Disposals - where control is retained w3WBgH
- subsidiary to associate JvX]^t/}
Goodwill (full value method) ^}fc ]ovV
Intangible assets c@>Tzk%?"
Investment property n** W
Provisions pyJY]"UHVE
Foreign transaction ?S9? ?y/
考生容易出错误的地方会出项在一下几方面: e:D8.h+ &}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. la+ RK
2. Whether to recognize provision for restructuring. #q#C_"
3. Calculation of retained earnings due to large amount of adjustments. ^YiGvZJ
考题2 \" Jgs.
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. C@1B?OfJ
考题3 ;5Spdi4w
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. BJC$KmGk
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ^h\& l{e
考题4 jMr [ UZ
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. kCRf O}wt3
—— By P2 Lecture Emily Yao ^,O%E;g^#
