【P2】Report on P2 Dec 09 sitting —— Emily Yao t3^`:T\
Report on P2 Dec 09 sitting e~'z;% O~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: B2LXF3#/
Question 1 Consolidated statement of financial position 50 marks -nUK%a"(D
Professional and ethical behavior SE i\H$ !
Question 2 Impairment of assets 2 25 marks )ryP K"V
Question 3 Revenue recognition 25 marks ]b1> bv%
Measurement of financial liability _p9"MU&}
Events after the reporting period Xj30bt
Inventory valuation - lower of cost and NRV ([rSYK pi
Jointly controlled entity pz/W #VN
Accounting for entity *$;Zk!sEF
Decommissioning cost \WdSj
Jointly controlled assets l(F\5Ys
Asset definition L0=`1q
Question 4 Financial instrument 25 marks -h
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. e$Yvy>I'tS
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. H {9P=l
考题1 ]8$H 'u(C
(a)部分考到的主要的知识点为: &IRM<A!8
Business combination achieved in stages - subsidiary to subsidiary #k>A,
Disposals - where control is retained :mLXB75gH
- subsidiary to associate k*,+ag*j
Goodwill (full value method) #CyqiOM\*
Intangible assets }[@Q**j(
Investment property S+t2k&pm
Provisions _.]mE S|
Foreign transaction {wz_n gQ
考生容易出错误的地方会出项在一下几方面: :.a184ax
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ./'d^9{
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. (LXYx<
考题2 !SnLvW89Z
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. T9kc(i'
考题3 ]Z=al`-
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. =h
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. =_@) KWeX$
考题4 gyh8
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. lt2MB#
—— By P2 Lecture Emily Yao w"QZ7EyJ
