【P2】Report on P2 Dec 09 sitting —— Emily Yao p4_uY7^6
Report on P2 Dec 09 sitting (E[hl
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2 G{KpM&
Question 1 Consolidated statement of financial position 50 marks 6 nhB1Aei
Professional and ethical behavior . C?g nOq
Question 2 Impairment of assets 2 25 marks -3 Hq 1
Question 3 Revenue recognition 25 marks 9Ua@-
Measurement of financial liability e0 EJ[bG
Events after the reporting period ]0E- lD0J
Inventory valuation - lower of cost and NRV ')<$AMy1
Jointly controlled entity !I& Sy]G
Accounting for entity OD|&qsbL
Decommissioning cost '5\1uB PKW
Jointly controlled assets j]^]p; An
Asset definition 1tc9S TYR}
Question 4 Financial instrument 25 marks VTa8.(i6v
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. `BY`ltW
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. &Y$rVBgQ
考题1 >O=V1
(a)部分考到的主要的知识点为: K2Zy6lGOZ
Business combination achieved in stages - subsidiary to subsidiary eyV904< F
Disposals - where control is retained "'(4l 2.
- subsidiary to associate ~qH@Kz\ %
Goodwill (full value method) { q<l]jn9
Intangible assets 3iTjM>+>
Investment property Mt>DA k
Provisions XF
6= xD
Foreign transaction EbH eP
考生容易出错误的地方会出项在一下几方面: In2D32"F
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. `R^VK-=C
2. Whether to recognize provision for restructuring. 2BY:qz%:
3. Calculation of retained earnings due to large amount of adjustments. ^xrR3m*d
考题2 huIr*)r&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)*MT4ke
考题3 DGnswN%n1
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. : nt%z0_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ~MX@-Ff
考题4 Xs/hqIXB
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. EC0auB7G
—— By P2 Lecture Emily Yao P.0-(
