【P2】Report on P2 Dec 09 sitting —— Emily Yao NB["U"1[^E
Report on P2 Dec 09 sitting WeqE 9@V
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 7jj.maK
Question 1 Consolidated statement of financial position 50 marks :Z}d#Rbl
Professional and ethical behavior #dvH0LX?
Question 2 Impairment of assets 2 25 marks 7l
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Question 3 Revenue recognition 25 marks d~G, *
Measurement of financial liability d>RoH]K4
Events after the reporting period ="k9
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Inventory valuation - lower of cost and NRV (O$PJLI
Jointly controlled entity dTE(+M-
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Accounting for entity Ew&pw sQ
Decommissioning cost S,=#b
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Jointly controlled assets Eeumi#$Z
Asset definition #[Z1W8e
Question 4 Financial instrument 25 marks C\Y%FTS:
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. ??'>kQ4
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. aB=&X GV9
考题1 %gd {u\h^
(a)部分考到的主要的知识点为: 3? R56$-+
Business combination achieved in stages - subsidiary to subsidiary 5 6|o6-a^
Disposals - where control is retained JlM0]__v
- subsidiary to associate CQ
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Goodwill (full value method) y@T 0
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Intangible assets ^:M al[IR
Investment property lj U|9|v
Provisions N=JZtf/i
Foreign transaction GG9YAu
考生容易出错误的地方会出项在一下几方面: )\k({S
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. c}QWa"\2n
2. Whether to recognize provision for restructuring. ^`HP&V
3. Calculation of retained earnings due to large amount of adjustments. mMz^I7$
考题2 ,y>%m;jL
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. &D/@H1fBe
考题3 2j*+^ &M/
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. E# 0_
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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. $jc&Tk#
考题4 Dc2 U+U(J
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. {\SJr:
—— By P2 Lecture Emily Yao jMpV c
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