【P2】Report on P2 Dec 09 sitting —— Emily Yao k9) u 3
Report on P2 Dec 09 sitting }11`98>B6:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: d{yIy'+0/
Question 1 Consolidated statement of financial position 50 marks VS9]p o>=
Professional and ethical behavior qggk:cN1
Question 2 Impairment of assets 2 25 marks Pc(n@'m~
Question 3 Revenue recognition 25 marks {@V3?pG?p
Measurement of financial liability ``$%L=_ m
Events after the reporting period H=&/ Q
Inventory valuation - lower of cost and NRV 0TO
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Jointly controlled entity nU&NopD+*G
Accounting for entity K3rBl!7v
Decommissioning cost y|6@-:B.
Jointly controlled assets 0\'Q&oTo
Asset definition I
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Question 4 Financial instrument 25 marks qBy NHo7Tb
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. !ww :O| 0
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ahNX/3; y
考题1 LZr0]g{Pu/
(a)部分考到的主要的知识点为: "Ap$ Jl B
Business combination achieved in stages - subsidiary to subsidiary 1l+kO,X]
Disposals - where control is retained {} _ Nep/;
- subsidiary to associate *BLe3dok(
Goodwill (full value method) x}?DkFuxb
Intangible assets heL$2dZ5H
Investment property StU 4{
Provisions ;8*XOC;[
Foreign transaction 2W3NL|P
考生容易出错误的地方会出项在一下几方面: @S}/g/+2
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1Xy8|OFc[
2. Whether to recognize provision for restructuring. [ WV@ w
3. Calculation of retained earnings due to large amount of adjustments. DS:>/m>)
考题2 k0|`y U
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. ><NI'q*cQ
考题3 {f+N]
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. oX'0o 'c
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 6<x~Mk'u)
考题4 +yf(Rs)!
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. K(nS$x1
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—— By P2 Lecture Emily Yao CmEpir{}(
