【P2】Report on P2 Dec 09 sitting —— Emily Yao r8E)GBH-|
Report on P2 Dec 09 sitting L. @ o
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 9n${M:F
Question 1 Consolidated statement of financial position 50 marks x ui.63/
Professional and ethical behavior nZ 0rxx[V?
Question 2 Impairment of assets 2 25 marks )N4_SA
Question 3 Revenue recognition 25 marks >1Y',0 v
Measurement of financial liability do1aH$Iw
Events after the reporting period MdOQEWJ$|
Inventory valuation - lower of cost and NRV ,!s;o6|*y
Jointly controlled entity *g<D p2`
Accounting for entity }Q
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Decommissioning cost jLs- v
Jointly controlled assets Y
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Asset definition 'bXm,Ed
Question 4 Financial instrument 25 marks ?x(]U+
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period.
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. D|}%(N@sl
考题1 67/&.d!
(a)部分考到的主要的知识点为: Ok=RhoZZ
Business combination achieved in stages - subsidiary to subsidiary Wm/0Y'$r&k
Disposals - where control is retained q >|:mXR
- subsidiary to associate zMkjdjb
Goodwill (full value method) <y}`PmIM I
Intangible assets v/E_A3Ay&
Investment property Tc DkKa
Provisions 0OndSa,
Foreign transaction L"akV,w4p
考生容易出错误的地方会出项在一下几方面: Lii,L}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ls#= R
2. Whether to recognize provision for restructuring. ^nYS @
3. Calculation of retained earnings due to large amount of adjustments. EhkvC>y
考题2 #l6L7u0~wC
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. S(c ,Sinc
考题3 tf?u ;n
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. K>2
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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. v:MJF*/
考题4 $Q[a^V~:
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. 9~^%v zM
—— By P2 Lecture Emily Yao 1Y"[Qs]"mU
