【P2】Report on P2 Dec 09 sitting —— Emily Yao h,-i\8gq
Report on P2 Dec 09 sitting YHke^Ind
09年12月P2 Corporate reporting 的考题结构和相关知识点为: |}:q@]dC#
Question 1 Consolidated statement of financial position 50 marks x
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Professional and ethical behavior }6 u)wF5
Question 2 Impairment of assets 2 25 marks k2 _y84;D
Question 3 Revenue recognition 25 marks *-.`Q
Measurement of financial liability 0LP0q9S:9
Events after the reporting period 7 l09
Inventory valuation - lower of cost and NRV m*h O@M
Jointly controlled entity js F5q~F
Accounting for entity D
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Decommissioning cost wr (*RI"
Jointly controlled assets =Lb(N61
Asset definition qlg.\H:W~
Question 4 Financial instrument 25 marks sFvYCRw
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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. 'PW/0k
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. 1W-kZ(e
考题1 V?>&9D "m
(a)部分考到的主要的知识点为: 7|bBC+;(
Business combination achieved in stages - subsidiary to subsidiary u[4h|*'"|
Disposals - where control is retained a@9W'/?igk
- subsidiary to associate BPKrRex
Goodwill (full value method) | 5q,%9_
Intangible assets iAPGP -<6
Investment property |%rRALIY
Provisions .b!HEi<F
Foreign transaction P1]F
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考生容易出错误的地方会出项在一下几方面: 2#CN:b]+
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 9"L!A,&
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2. Whether to recognize provision for restructuring. >* F#ZZv}p
3. Calculation of retained earnings due to large amount of adjustments. (JE&1 @
考题2 ae2I,Qt%
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. 3RD+;^}q 3
考题3 pe) .
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. t-iQaobF
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. VP ?Q $?a
考题4 n$>_2v
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. ADP3N ic
—— By P2 Lecture Emily Yao ' %rn-|)
