【P2】Report on P2 Dec 09 sitting —— Emily Yao GUcGu5tw:
Report on P2 Dec 09 sitting w%?6s 3
09年12月P2 Corporate reporting 的考题结构和相关知识点为: |R3A$r#-
Question 1 Consolidated statement of financial position 50 marks _>u0vGF-
Professional and ethical behavior !SAR/sdXf
Question 2 Impairment of assets 2 25 marks ? t_$C,A+
Question 3 Revenue recognition 25 marks 5Y#~+Im=[@
Measurement of financial liability Oi4y~C_Xd
Events after the reporting period NR.YeKsBq
Inventory valuation - lower of cost and NRV f9a_:]F
Jointly controlled entity ^G C 8^f
Accounting for entity 4fL/,j/^
Decommissioning cost eb=#{
Jointly controlled assets {GhM,-%e
Asset definition 8)V6yKGO
Question 4 Financial instrument 25 marks 8/T,.< 5
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. S *'
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. bR}=bp 4K
考题1 :d} @Z}2sD
(a)部分考到的主要的知识点为: !8}x6
Business combination achieved in stages - subsidiary to subsidiary 8dCa@r&tz
Disposals - where control is retained dPb@[k
- subsidiary to associate u oMDf{d
Goodwill (full value method) M?.[Rr-uw
Intangible assets dS)c~:&+
Investment property 2[~|6 @n
Provisions @ $2xiE.[
Foreign transaction V[fcP;
考生容易出错误的地方会出项在一下几方面: k*k 9hv?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <?Y.w1
2. Whether to recognize provision for restructuring. +^<-;/FZue
3. Calculation of retained earnings due to large amount of adjustments. v J
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考题2 m$H(l4wB>
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. o 4cqLM u
考题3 |P`: NAf2
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. B`/p[ U5
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. b Fwc >
考题4 -Ou@T#h"
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. &!KW[]i%9}
—— By P2 Lecture Emily Yao a[ A*9%a
