【P2】Report on P2 Dec 09 sitting —— Emily Yao j1zrjhXI
Report on P2 Dec 09 sitting ;X_bDiG$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 1`hmD1d
Question 1 Consolidated statement of financial position 50 marks 7e NLs
Professional and ethical behavior T`?7z+2A
Question 2 Impairment of assets 2 25 marks vYFtw L`
Question 3 Revenue recognition 25 marks 9sP;s^#t7U
Measurement of financial liability fe!eZiE
Events after the reporting period 6a*?m{
Inventory valuation - lower of cost and NRV J.E Bt3
Jointly controlled entity 2[Ofa(mkkp
Accounting for entity G2$<Q+UYs?
Decommissioning cost (rmOv\hG9V
Jointly controlled assets !S.O~Kq
Asset definition Fq t,VED
Question 4 Financial instrument 25 marks
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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. oACbZ#/@n
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. SFu]*II;{
考题1 D`|8Og
(a)部分考到的主要的知识点为: nx Wm
Business combination achieved in stages - subsidiary to subsidiary ?^whK<"]
Disposals - where control is retained Z";& 1cK
- subsidiary to associate -F. c<@*E
Goodwill (full value method) _sb~eB~<(
Intangible assets |,bP`
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Investment property Iuyq!R4:7
Provisions nND;
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Foreign transaction S j ly]
考生容易出错误的地方会出项在一下几方面: '[Sm w'n6-
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~'V&[]nh8
2. Whether to recognize provision for restructuring. T_)g/,5>
3. Calculation of retained earnings due to large amount of adjustments. YpOcLxFL
考题2 z!M #
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. hW!2C6
考题3
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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. xTU;rJV
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. q+znb'i-x
考题4 &6^ --cc
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. $`A{-0=x\U
—— By P2 Lecture Emily Yao xfF;u9$;
