【P2】Report on P2 Dec 09 sitting —— Emily Yao ,!U=|c"k)
Report on P2 Dec 09 sitting N!`e}Z6S
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *{+G=d
Question 1 Consolidated statement of financial position 50 marks 2h%z ("3/
Professional and ethical behavior ~Ch+5A;
Question 2 Impairment of assets 2 25 marks a N(|'uO@
Question 3 Revenue recognition 25 marks I[n ^{8gz
Measurement of financial liability .H,xle
Events after the reporting period N<DGw?Rl
Inventory valuation - lower of cost and NRV &5: t n=E
Jointly controlled entity r;m)n
Ru
Accounting for entity YM
DMH"3
Decommissioning cost H'HSD,>(
Jointly controlled assets "le>_Ze_>|
Asset definition ? mlNL/:
Question 4 Financial instrument 25 marks V <bd;m
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. zz& ?{vJ
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. Gm\/Y: U
考题1 xp Og8 u5
(a)部分考到的主要的知识点为: W2.qhY 5
Business combination achieved in stages - subsidiary to subsidiary /@|/^vld
Disposals - where control is retained Bm]8m=p
- subsidiary to associate ~,*b }O
Goodwill (full value method) <mAhr
Intangible assets r7',3 V
Investment property yBI'djL~>
Provisions }3?n~s\)6f
Foreign transaction ciMzf$+G$
考生容易出错误的地方会出项在一下几方面: <qGu7 y"
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $1v&azM.
2. Whether to recognize provision for restructuring. )&!&AlLn
3. Calculation of retained earnings due to large amount of adjustments. ."FuwKSJCo
考题2 H bW0wuI
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 0tU. (
考题3 !o$!Fr c
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. F8apH{&t
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. y '!m 4-
考题4 %plo=RF
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. -a-(r 'Qc(
—— By P2 Lecture Emily Yao f; b[w
