【P2】Report on P2 Dec 09 sitting —— Emily Yao M@ZI\
Report on P2 Dec 09 sitting } d }lR
09年12月P2 Corporate reporting 的考题结构和相关知识点为: IIqUZJ
Question 1 Consolidated statement of financial position 50 marks ~v"L!=~G;a
Professional and ethical behavior Mc}^LDX
Question 2 Impairment of assets 2 25 marks 6`- jPR
Question 3 Revenue recognition 25 marks snikn&
Measurement of financial liability yiI1x*^
Events after the reporting period 8sCv]|cn
Inventory valuation - lower of cost and NRV <Ok3 FE.K
Jointly controlled entity YnP5i#"
Accounting for entity 4'Zp-k?5`
Decommissioning cost zv"Z DRW
Jointly controlled assets ?R#)1{(8d~
Asset definition k;L6R!V
Question 4 Financial instrument 25 marks eR" <33{
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. 9&ids!W~yx
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. &!
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考题1 *WT`o >
(a)部分考到的主要的知识点为: fd2T=fz-
Business combination achieved in stages - subsidiary to subsidiary &8 x -o,
Disposals - where control is retained \'bzt"f$j
- subsidiary to associate l/awS!Q/nF
Goodwill (full value method) ?I@W:#>o
Intangible assets bY0|N[ g
Investment property n.G!43@*N
Provisions }Z,x~G
Foreign transaction I
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考生容易出错误的地方会出项在一下几方面: #YOA`m ,'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. uR r o?m<
2. Whether to recognize provision for restructuring. Ez =Olbk
3. Calculation of retained earnings due to large amount of adjustments. ^a1^\X.~
考题2 ` ^y7f
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. xK\d4 "
考题3 I(0~n,=j
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. ox (%5c)b|
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /~f'}]W
考题4 Oo% d ]8W
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. w)Qp?k
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—— By P2 Lecture Emily Yao A$:U'ZG_
