【P2】Report on P2 Dec 09 sitting —— Emily Yao &
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Report on P2 Dec 09 sitting f&
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: hV]]%zwR +
Question 1 Consolidated statement of financial position 50 marks g/6>>p`J
Professional and ethical behavior xF8^#J6>
Question 2 Impairment of assets 2 25 marks z<9wh2*M
Question 3 Revenue recognition 25 marks U0X? ~ 1
Measurement of financial liability 8%D 2G i
Events after the reporting period Wc
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Inventory valuation - lower of cost and NRV YRm6~c
Jointly controlled entity V 1Opp8
Accounting for entity 1z$K54Mj
Decommissioning cost ii :E>O(0B
Jointly controlled assets -kz9KGkPb+
Asset definition Y<0R5rO
Question 4 Financial instrument 25 marks >")<pUQ
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. iy\ 6e k1
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. yvp $ s
考题1 B6#^ a
(a)部分考到的主要的知识点为: Y(3X5v?[
Business combination achieved in stages - subsidiary to subsidiary 0<C]9[l
Disposals - where control is retained zLda&#+
- subsidiary to associate FH}2wO~ _
Goodwill (full value method) hY S}PE
Intangible assets )UgLs|G~
Investment property <UC_QPA\
Provisions & 3_.k
Foreign transaction \=NS@_t,
考生容易出错误的地方会出项在一下几方面: \DC0`
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4V9S~^v|
2. Whether to recognize provision for restructuring. 2jiH &'@
3. Calculation of retained earnings due to large amount of adjustments. 6A9
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考题2 H%z9VJ*!0
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. BL^\"Xh$|
考题3 /l&$B
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. sOUQ d-!"
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. VW/ICX~"d
考题4 l" P3lKS
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. "|KhqV=?v
—— By P2 Lecture Emily Yao s7>
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