【P2】Report on P2 Dec 09 sitting —— Emily Yao UYpln[S
Report on P2 Dec 09 sitting 3 >^B%qg6
09年12月P2 Corporate reporting 的考题结构和相关知识点为: }~#qDrK
Question 1 Consolidated statement of financial position 50 marks 7f~7vydZ}
Professional and ethical behavior 54 f?YR
Question 2 Impairment of assets 2 25 marks w_Z*X5u
Question 3 Revenue recognition 25 marks w h^I|D?"
Measurement of financial liability 0JhUncx
Events after the reporting period K
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Inventory valuation - lower of cost and NRV 1z3I^gI*i
Jointly controlled entity NE Z ]%
Accounting for entity =.9tR q
Decommissioning cost ;bq
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Jointly controlled assets "||G`%aO+t
Asset definition y|WOw(#
Question 4 Financial instrument 25 marks aIN?|Ch
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. =[Tf9u QY
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. Ll^9,G"Tt
考题1 -AKbX kc~\
(a)部分考到的主要的知识点为: y{nX 6
Business combination achieved in stages - subsidiary to subsidiary KpO%)M!/Z#
Disposals - where control is retained EtcX zq>w
- subsidiary to associate TJs @V>,
Goodwill (full value method) nm<S
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Intangible assets ^ X<ytOd5
Investment property opCQ=G1
Provisions lpefOnO[
Foreign transaction 'RCX6TKBnR
考生容易出错误的地方会出项在一下几方面: y(Q.uYz*
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. uL @'Hv A
2. Whether to recognize provision for restructuring. @'S !G"\
3. Calculation of retained earnings due to large amount of adjustments. McU]U 9:z
考题2 qV @H u/;
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. @wXo{p@W
考题3 x 0L,$Ol
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. f& Meiu+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. . eDI ZX
考题4 ]&L[]
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. [m]O^Hp{{
—— By P2 Lecture Emily Yao U,$^| Iz
