【P2】Report on P2 Dec 09 sitting —— Emily Yao wvNddu>@
Report on P2 Dec 09 sitting f m'Qif q^
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 06vxsT@
Question 1 Consolidated statement of financial position 50 marks JheF}/Bx
Professional and ethical behavior IQCIc@5
Question 2 Impairment of assets 2 25 marks s~Od (,K
Question 3 Revenue recognition 25 marks }u8 D5Q<(
Measurement of financial liability (eJYv:
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Events after the reporting period WjvD C"
Inventory valuation - lower of cost and NRV |{H-PH*Iz
Jointly controlled entity x'wT%/hp
Accounting for entity \~bE|jWbj
Decommissioning cost ]o\y(!
Jointly controlled assets @}@J$ g
Asset definition OA3 * "d*
Question 4 Financial instrument 25 marks ^gD%#3>X
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. y #Xq@
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. +yd(t}H@
考题1 DEkFmmw
(a)部分考到的主要的知识点为: _oJq32
Business combination achieved in stages - subsidiary to subsidiary l 4s_9
Disposals - where control is retained 79 ZBVe(}
- subsidiary to associate D#n^U
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Goodwill (full value method) ;n ,@[v
Intangible assets 0cm+:
Investment property Ge]2g0
Provisions r&t)%R@q
Foreign transaction E)dV;1t
考生容易出错误的地方会出项在一下几方面: Q@-7{3
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. A+lP]Oy0S
2. Whether to recognize provision for restructuring. Zom7y
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3. Calculation of retained earnings due to large amount of adjustments. `9
考题2 ,HFoy-Yq
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. jWd 7 >1R?
考题3 "38ya2*
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. nsJN) Pt
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. =-c"~
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考题4 / 1jb8w'
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. @,63%
—— By P2 Lecture Emily Yao FN&.PdRT
