【P2】Report on P2 Dec 09 sitting —— Emily Yao @| :_ ?
Report on P2 Dec 09 sitting lE~5 b
09年12月P2 Corporate reporting 的考题结构和相关知识点为: .'md `@t
Question 1 Consolidated statement of financial position 50 marks {{c/:FTEU
Professional and ethical behavior cD&53FPXC
Question 2 Impairment of assets 2 25 marks #?)g? u%g=
Question 3 Revenue recognition 25 marks 58"Cn ||tF
Measurement of financial liability Y27x;U
Events after the reporting period CQf!<
Inventory valuation - lower of cost and NRV &?m|PK) I
Jointly controlled entity ;/$=!9^sZ
Accounting for entity 0oI3Fb;E
Decommissioning cost [hs_HYqJ
Jointly controlled assets -~O7.E(ok
Asset definition 0z@ KkU{Z
Question 4 Financial instrument 25 marks /; ;_l2 t
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. ?{W@TY@S
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. ^nu~q+:+#
考题1 i1]*5;q
(a)部分考到的主要的知识点为: jm1f,=R
Business combination achieved in stages - subsidiary to subsidiary q@K;u[zFK
Disposals - where control is retained 8<UD#i@:C
- subsidiary to associate h }&WBN
Goodwill (full value method) x SFY8
Intangible assets Ca]+*Eb9z{
Investment property Tbl ~6P
Provisions -1Acprr
Foreign transaction 3+mC96wN
考生容易出错误的地方会出项在一下几方面: 3.M<A Te^
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1Zc1CUMG
2. Whether to recognize provision for restructuring. >p4# AfGF
3. Calculation of retained earnings due to large amount of adjustments. hu (h'
考题2 A z.(tJ X"
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. (| DmYn!
考题3 (Zi(6 T\z
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. ^vXMX
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /t=R~BJu
考题4 2GNtO!B.
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. xc[Lb aBG
—— By P2 Lecture Emily Yao <[O8 {9j
