【P2】Report on P2 Dec 09 sitting —— Emily Yao 2 U#OBvNU
Report on P2 Dec 09 sitting 5F0sfX
09年12月P2 Corporate reporting 的考题结构和相关知识点为: &, K;F'
Question 1 Consolidated statement of financial position 50 marks !X#=Pt[,
Professional and ethical behavior qnT:x{o
Question 2 Impairment of assets 2 25 marks w#"c5w~
Question 3 Revenue recognition 25 marks i44KTC"sB
Measurement of financial liability 47t^{WrT
Events after the reporting period SUvHLOA
Inventory valuation - lower of cost and NRV r2H]n.MT
Jointly controlled entity z{AfR2L
Accounting for entity >Axe 7<l
Decommissioning cost /j.V0%
Jointly controlled assets &Cdd
Asset definition ]bX.w /=
Question 4 Financial instrument 25 marks i rrQ$N}
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. m4kmJaM
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. _<5>
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考题1 lYq
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(a)部分考到的主要的知识点为: 2M|jWy _
Business combination achieved in stages - subsidiary to subsidiary #>!!#e!*
Disposals - where control is retained hQX|wWh
- subsidiary to associate VpJ2Qpd=
Goodwill (full value method) &;C|=8eB
Intangible assets znu?x|mV
Investment property D4
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Provisions w`i3B@w
Foreign transaction h p[8.Z$7
考生容易出错误的地方会出项在一下几方面: b %pLjvU
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. F1 MPo;e
2. Whether to recognize provision for restructuring. HgG"9WBe%
3. Calculation of retained earnings due to large amount of adjustments. JqFFI:Q5a
考题2 |ukEnjI`u
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 9#pl BtQ**
考题3
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. `biv AL
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 03{e[#6
考题4 bC" #.e
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. 4UG7{[!+
—— By P2 Lecture Emily Yao = 1L rU$\
