【P2】Report on P2 Dec 09 sitting —— Emily Yao 5a/A?9?,
Report on P2 Dec 09 sitting w( V%EEk
09年12月P2 Corporate reporting 的考题结构和相关知识点为: x6,o
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Question 1 Consolidated statement of financial position 50 marks 5@xR`g-
Professional and ethical behavior ]jD\4\M}
Question 2 Impairment of assets 2 25 marks 2"G9?)d9
Question 3 Revenue recognition 25 marks U*~-\jN1pb
Measurement of financial liability ;D~#|CB
Events after the reporting period _ \4#I(
Inventory valuation - lower of cost and NRV <q=Zg7zB
Jointly controlled entity f,yl'2{
Accounting for entity trDw|WA
Decommissioning cost Zp /+F(
Jointly controlled assets J>v[5FX+
Asset definition inU5eronuj
Question 4 Financial instrument 25 marks vSHPN|*
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. O4X03fUx
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. <KX9>e
考题1 D=^&? @k<
(a)部分考到的主要的知识点为: jVnTpa!A
Business combination achieved in stages - subsidiary to subsidiary Q$ew. h
Disposals - where control is retained `+n0a@BVB
- subsidiary to associate b3%x&H<j
Goodwill (full value method) Kn->R9Tl
Intangible assets MJiVFfYW
Investment property 6#Z] yk+p
Provisions {?:]'c
Foreign transaction oW^x=pS9
考生容易出错误的地方会出项在一下几方面: ~+ 1 mH
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. XnP?hw%
2. Whether to recognize provision for restructuring. tF),Sn|*
3. Calculation of retained earnings due to large amount of adjustments. UWO3sZpU
考题2 X[$h &]
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. KNmU2-%l
考题3 _6fy'%J=U
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. 4tkT\.
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. KD A8x W
考题4 sAc1t`
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. RVA k u
—— By P2 Lecture Emily Yao kS_#8 I
