【P2】Report on P2 Dec 09 sitting —— Emily Yao rDC=rG
Report on P2 Dec 09 sitting C W?R7A/
09年12月P2 Corporate reporting 的考题结构和相关知识点为: B0,C!??5
Question 1 Consolidated statement of financial position 50 marks lSBu,UQP
Professional and ethical behavior |] ]Rp
Question 2 Impairment of assets 2 25 marks 2E@g# :3
Question 3 Revenue recognition 25 marks A4Tjfc,rx9
Measurement of financial liability wQ '_ , d
Events after the reporting period fn Pej?f:
Inventory valuation - lower of cost and NRV d%#5roR4<
Jointly controlled entity 7|X.E
Accounting for entity m*` W&k[
Decommissioning cost T 5>'q;jM
Jointly controlled assets !XT2'6nu
Asset definition (4C_Ft*~j
Question 4 Financial instrument 25 marks HA ~BXxa/
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. p
s_o:*$l
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. \ 8/$ZEom
考题1 W&e}*
(a)部分考到的主要的知识点为: &o7"L;
Business combination achieved in stages - subsidiary to subsidiary OVEQ^\Q5D
Disposals - where control is retained j "e]Ui
- subsidiary to associate 2 xt$w%
Goodwill (full value method) Z!I#Z2X
Intangible assets h{?cs%lZ
Investment property =|IY[2^
Provisions AIt;~x
Foreign transaction "2hs=^&8
考生容易出错误的地方会出项在一下几方面: =[YjIWr#o
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. .]ZMxDZ
2. Whether to recognize provision for restructuring. @}hdMVi
3. Calculation of retained earnings due to large amount of adjustments. %!OA/7XbG
考题2 1.z]/cx<y
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. o| 9Mj71
考题3 htOVt\+!34
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. uw{ K&Hxw
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 0E/16@6=
考题4 5wa!pR \c
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. 07 7 wk
—— By P2 Lecture Emily Yao %dq |)r
