【P2】Report on P2 Dec 09 sitting —— Emily Yao (V}?y:)
Report on P2 Dec 09 sitting !Ks<%;
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: H@|m^1
Question 1 Consolidated statement of financial position 50 marks B;<zA' 1
Professional and ethical behavior VTO92E o
Question 2 Impairment of assets 2 25 marks wO]H
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Question 3 Revenue recognition 25 marks yx<-M
Measurement of financial liability DnCIfd a2g
Events after the reporting period ,W$&OD
Inventory valuation - lower of cost and NRV 0Y!~xyg/
Jointly controlled entity i66/2BUh.
Accounting for entity _Q*,~ z~
Decommissioning cost |Q yZ:`0u
Jointly controlled assets E,
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Asset definition N.V
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Question 4 Financial instrument 25 marks L7y EgYB
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. K;R!>p}t
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ;IT'6m`@W
考题1 3'55!DE
(a)部分考到的主要的知识点为: 5hDm[*83
Business combination achieved in stages - subsidiary to subsidiary !#4b#l(e6
Disposals - where control is retained &'m&'w Dt:
- subsidiary to associate Jn\>S z(96
Goodwill (full value method) \mFgjP z
Intangible assets m>DJ w7<
Investment property #\\|:`YV
Provisions D KF
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Foreign transaction c7RQ7\
考生容易出错误的地方会出项在一下几方面: n/S+0uT
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. W:K '2 j
2. Whether to recognize provision for restructuring. A# Y:VavQ?
3. Calculation of retained earnings due to large amount of adjustments. ], Yy)<e.
考题2 13+. >
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. J X{_,2*$
考题3 ^9kx3Pw?8
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. dg_w $#
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8{_lB#<[E
考题4 |#'n VN.;
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. mv^X{T
—— By P2 Lecture Emily Yao Eihn%Esa
