【P2】Report on P2 Dec 09 sitting —— Emily Yao A=+
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Report on P2 Dec 09 sitting EAE \'9T&g
09年12月P2 Corporate reporting 的考题结构和相关知识点为: dh;
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Question 1 Consolidated statement of financial position 50 marks HpQuro'Qh
Professional and ethical behavior Gfbeh %
Question 2 Impairment of assets 2 25 marks n$}) }kj
Question 3 Revenue recognition 25 marks Vw P+tM
Measurement of financial liability qa!3l b_'M
Events after the reporting period YR\pt8(z?
Inventory valuation - lower of cost and NRV yH:gFEJ:x
Jointly controlled entity MD 62ObK!
Accounting for entity Sj`GP p
Decommissioning cost Alh"ZT^ *
Jointly controlled assets 2X@| H
Asset definition 6(9S'~*'R
Question 4 Financial instrument 25 marks E /Ng
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. lls-Nir%
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. l
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考题1 C'a %piX
(a)部分考到的主要的知识点为: Fhr5)Z
Business combination achieved in stages - subsidiary to subsidiary m&36$>r=
Disposals - where control is retained x KZLXQ'e-
- subsidiary to associate a#_=c>h;
Goodwill (full value method) GIyb0XjTw
Intangible assets Jh)x_&R&Q
Investment property wk'12r6=(-
Provisions \TF='@u.
Foreign transaction X` n)]~
考生容易出错误的地方会出项在一下几方面: /&` sB|
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7v8V0Gp
2. Whether to recognize provision for restructuring. Tw{}Ht_Qq
3. Calculation of retained earnings due to large amount of adjustments. ]3%(
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考题2 1_aUU,|.
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. eMDO;q
考题3 Hfw*\=p
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/2{##
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 2c
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考题4 YH
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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. WLB@]JvTBY
—— By P2 Lecture Emily Yao &ml7368@
