【P2】Report on P2 Dec 09 sitting —— Emily Yao cN]g^
Report on P2 Dec 09 sitting Sfffm$H
09年12月P2 Corporate reporting 的考题结构和相关知识点为: bN>|4hS
Question 1 Consolidated statement of financial position 50 marks 9Pdo
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Professional and ethical behavior q_h/zPuH'
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks VP"C|j^I
Measurement of financial liability $HFimU,V=0
Events after the reporting period Kh NO xMZ
Inventory valuation - lower of cost and NRV wv&%0 9U
Jointly controlled entity "jP{m; p
Accounting for entity 2U ' Vq
Decommissioning cost .J2tm2]"EZ
Jointly controlled assets %OT?2-d
Asset definition tS3{y*yi
Question 4 Financial instrument 25 marks w(!COu
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. GFY Ht!&[\
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. RJ$x{$r[
考题1 3TNj*jo
(a)部分考到的主要的知识点为: rSNaflYAr
Business combination achieved in stages - subsidiary to subsidiary /jd.< r=_I
Disposals - where control is retained m+pF U?<|
- subsidiary to associate 42.y.LtZ
Goodwill (full value method) T1YbF/M'
Intangible assets Rj])c^ZA'*
Investment property ~ x g#6%<=
Provisions ^eCMATE
Foreign transaction & z;1Z
考生容易出错误的地方会出项在一下几方面: jmn<gJ2Of
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 80Z'1'u0
2. Whether to recognize provision for restructuring. q#P@,|nc:
3. Calculation of retained earnings due to large amount of adjustments. O|Y~^:ny
考题2 7tU=5@M9D
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. ECLQqjB
考题3 ]Jx_bs ~g
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. _"S1>s)X?j
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. t@3y9U$
考题4 ]E}eM@xdD
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. l]Q<BV
—— By P2 Lecture Emily Yao fwz-)?
