【P2】Report on P2 Dec 09 sitting —— Emily Yao w`KqB(36
Report on P2 Dec 09 sitting -Y>,\VEK
09年12月P2 Corporate reporting 的考题结构和相关知识点为: CiF(
Question 1 Consolidated statement of financial position 50 marks 71b0MHNkvv
Professional and ethical behavior }$%j} F{
Question 2 Impairment of assets 2 25 marks M$YU_RPl+
Question 3 Revenue recognition 25 marks nQ*9E|Vx
Measurement of financial liability 2~` vV'K
Events after the reporting period /]pJ( FFC
Inventory valuation - lower of cost and NRV w2X0.2)P2
Jointly controlled entity /|s~X@%K
Accounting for entity ! [3 /!
Decommissioning cost LuW>8K\
Jointly controlled assets W>#[a % R
Asset definition _nwsIjsW
Question 4 Financial instrument 25 marks ]w,:T/ Z}
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. }Wl m#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. QQI,$HId
考题1
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(a)部分考到的主要的知识点为: qTZ\;[CrP"
Business combination achieved in stages - subsidiary to subsidiary Ms=5*_J2Jk
Disposals - where control is retained =M6P
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- subsidiary to associate ]y0
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Goodwill (full value method) ,ArH S
Intangible assets X8 $Y2?<
Investment property &u+l`F^Z
Provisions TW?_fse*[
Foreign transaction baQO RU= X
考生容易出错误的地方会出项在一下几方面: \+ M6R<Qw
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Xfc+0 $U@
2. Whether to recognize provision for restructuring. 6.Jvqn
3. Calculation of retained earnings due to large amount of adjustments. B%7Az!GX
考题2 2t7P| b~V1
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. +$}3=n34)
考题3 5bB\i79$
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. /9pN.E
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %?`O
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考题4 CP'b,}Dd?I
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. 8KyRD1 (-R
—— By P2 Lecture Emily Yao \OJam<hZ
