【P2】Report on P2 Dec 09 sitting —— Emily Yao ^fF#Ej1
Report on P2 Dec 09 sitting M~zI;:0O
09年12月P2 Corporate reporting 的考题结构和相关知识点为: xh;gAh5n
Question 1 Consolidated statement of financial position 50 marks CVO_ F=;
Professional and ethical behavior IJf%OA>v
Question 2 Impairment of assets 2 25 marks >33=0<
Question 3 Revenue recognition 25 marks _qB
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Measurement of financial liability t'K +)OK
Events after the reporting period % Z6Q/+#fn
Inventory valuation - lower of cost and NRV Dbn ~~P
Jointly controlled entity aQoB1 qd8
Accounting for entity inW7t2p<s
Decommissioning cost 1X iA
Jointly controlled assets |k~AGc
Asset definition #JYl%= #,
Question 4 Financial instrument 25 marks -#I]/7^
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. ^mC~<p P(
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. | >}CoR7
考题1 co,0@.i
(a)部分考到的主要的知识点为: 10Eun }
Business combination achieved in stages - subsidiary to subsidiary 7"|
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Disposals - where control is retained >|S@twy
- subsidiary to associate X&[Zk5DU*
Goodwill (full value method) 23Cv
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Intangible assets <?A4/18K
Investment property `GE8?
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Provisions Ht .P670
Foreign transaction K2*rqg
考生容易出错误的地方会出项在一下几方面: ^.J_ w
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. j~_iv~[
2. Whether to recognize provision for restructuring. X!g;;DB\
3. Calculation of retained earnings due to large amount of adjustments.
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考题2
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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. +1#oVl
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考题3 D WtITO>
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. 38sLyo
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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. @Yt394gA%\
考题4 ~j{c9EDT|
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. 1{/Cr K/o
—— By P2 Lecture Emily Yao 9ug4p'
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