【P2】Report on P2 Dec 09 sitting —— Emily Yao QBn>@jq
Report on P2 Dec 09 sitting -MEz` 7c~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: h'fD3Gr&
Question 1 Consolidated statement of financial position 50 marks |f}NO~CA
Professional and ethical behavior A>g $[
Question 2 Impairment of assets 2 25 marks M2EN(Y_k0
Question 3 Revenue recognition 25 marks V= *J9~K
Measurement of financial liability S&uL9)Glb
Events after the reporting period @>:07 ]Dxo
Inventory valuation - lower of cost and NRV \j;uN#)28
Jointly controlled entity # f~a\}$I
Accounting for entity l{a&Zy)
Decommissioning cost dS&8R1\>1
Jointly controlled assets o%QQ7S3 P
Asset definition W=\dsdnu*
Question 4 Financial instrument 25 marks ,"VQ 0Z1
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. 9iy|=
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. dGteYt_F
考题1 rlIEch^wZ
(a)部分考到的主要的知识点为: #
|I@`#O
Business combination achieved in stages - subsidiary to subsidiary hw'2q9J|
Disposals - where control is retained fDqXM;a"
- subsidiary to associate B;~agr
Goodwill (full value method) fBOPd =
Intangible assets QPcB_wUqu
Investment property FVmg &[
.
Provisions
c k~xj0
Foreign transaction G!;[If :<e
考生容易出错误的地方会出项在一下几方面: _z 5C
plO
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. uRy6~'
2. Whether to recognize provision for restructuring. y&Hh8|'mC
3. Calculation of retained earnings due to large amount of adjustments. 5#o,]tP
考题2 7 f*_
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. ;
MJ1Q
考题3 {|E7N"Qzg
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. /nP=E
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. *a% PA(%6
考题4 WLl9>v^1
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. )\;r
V';
—— By P2 Lecture Emily Yao %S#"pKE6 R
