【P2】Report on P2 Dec 09 sitting —— Emily Yao 94T}iY.
Report on P2 Dec 09 sitting TK;\_yN
09年12月P2 Corporate reporting 的考题结构和相关知识点为: `pP9z;/Xq
Question 1 Consolidated statement of financial position 50 marks -W|*fKN`3
Professional and ethical behavior 98ca[.ui
Question 2 Impairment of assets 2 25 marks H|PrsGW
Question 3 Revenue recognition 25 marks )8pcf`h{
Measurement of financial liability IXGW2z;
Events after the reporting period GN\8![J
Inventory valuation - lower of cost and NRV i Td-n9
Jointly controlled entity g~~m'^
Accounting for entity )-0[ra]
Decommissioning cost Y.DwtfE
Jointly controlled assets '"oo;`g7
Asset definition >$2E1HW.
Question 4 Financial instrument 25 marks CdX`PQ
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. %
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 9aT L22U?
考题1 OI~}e,[2z
(a)部分考到的主要的知识点为: V3##
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Business combination achieved in stages - subsidiary to subsidiary ;LHDh_.pX
Disposals - where control is retained ?
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- subsidiary to associate
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Goodwill (full value method) riID,aut
Intangible assets 'b8R#R\P
Investment property aQ&uC )w
Provisions ?K0U3V$s
Foreign transaction q#;BhP
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考生容易出错误的地方会出项在一下几方面: ?#?e(mpo
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. '4$lL6ly>
2. Whether to recognize provision for restructuring. {5SfE$r
3. Calculation of retained earnings due to large amount of adjustments. SV&kWbS
考题2 &kb\,mQ
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. smV!y8&
考题3 %>i@F=O2<
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. "c
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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. .\$Wy$ d
考题4 iDZrK%fl
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. y
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—— By P2 Lecture Emily Yao ]22C)<