【P2】Report on P2 Dec 09 sitting —— Emily Yao o;d> <
Report on P2 Dec 09 sitting 3_AVJv
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: fT:a{
Question 1 Consolidated statement of financial position 50 marks 6xFvu7L_c;
Professional and ethical behavior ]KsL(4PY
Question 2 Impairment of assets 2 25 marks I2 U
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Question 3 Revenue recognition 25 marks 9DAk|K
Measurement of financial liability @wzzI 7}C
Events after the reporting period !R { C
Inventory valuation - lower of cost and NRV D7| =ev
Jointly controlled entity ]<9KX}
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Accounting for entity G)vq+L5%
Decommissioning cost h x _,>\@
Jointly controlled assets y":Y$v,P
Asset definition -F l;;jeX
Question 4 Financial instrument 25 marks 7'pmW,;
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. o.)8 A8
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. !!jitFHzb
考题1 W,\LdQ
(a)部分考到的主要的知识点为: P z=x$aY
Business combination achieved in stages - subsidiary to subsidiary >= G{.H
Disposals - where control is retained SCXH {8SS
- subsidiary to associate L)0j&
Goodwill (full value method) **] .d;~[l
Intangible assets G4VdJ(_
Investment property =. *+c\
Provisions A7 |CG[wZ
Foreign transaction 5x( [fG
考生容易出错误的地方会出项在一下几方面: i4'
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ]Wn^m+
2. Whether to recognize provision for restructuring. "s:eH"_s
3. Calculation of retained earnings due to large amount of adjustments. J\WUBt-M
考题2 A,P_|
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 5
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考题3 LF2@qv w D
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. 2HxT+|~d6
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ,wyfMOGLt
考题4 1 c$<z~
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. Q9Y$x{R&
—— By P2 Lecture Emily Yao ??4#)n
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