【P2】Report on P2 Dec 09 sitting —— Emily Yao SjcL#S($&Y
Report on P2 Dec 09 sitting s0LA^2U
09年12月P2 Corporate reporting 的考题结构和相关知识点为: {6vEEU
Question 1 Consolidated statement of financial position 50 marks ,35&G"JK5
Professional and ethical behavior _EY B
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Question 2 Impairment of assets 2 25 marks #'o7x 'n^
Question 3 Revenue recognition 25 marks %.x@gi q
Measurement of financial liability XbvDi+R 2A
Events after the reporting period FY;+PY@I{
Inventory valuation - lower of cost and NRV M7y| EB))
Jointly controlled entity %EbiMo ]3B
Accounting for entity h%#_~IA:|
Decommissioning cost 1-;?0en&0
Jointly controlled assets T.?k>A k
Asset definition Fq,N
Question 4 Financial instrument 25 marks q7]>i! A
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period.
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 89eq[ |G_
考题1 )q?
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(a)部分考到的主要的知识点为: ij)Cm]4(2
Business combination achieved in stages - subsidiary to subsidiary +$beo2x6
Disposals - where control is retained H"YL
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- subsidiary to associate L-'k7?%(
Goodwill (full value method) X}JWf<=q
Intangible assets =d20X
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Investment property Uxl(9 6
Provisions w{7 ji}
Foreign transaction JAb$M{t
考生容易出错误的地方会出项在一下几方面: xl !K;Y2<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. {gk wOMW
2. Whether to recognize provision for restructuring. 0o/B{|rv
3. Calculation of retained earnings due to large amount of adjustments. bejGfc
考题2 @5Q oi~o
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. CI^|k/
考题3 $i Jnxqn
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. P1d,8~ ;
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 1i?=J AFfM
考题4 ~w.2 -D
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. C-#.RI7
—— By P2 Lecture Emily Yao U~Q
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