【P2】Report on P2 Dec 09 sitting —— Emily Yao :a{dWgN
Report on P2 Dec 09 sitting br
mS J7
09年12月P2 Corporate reporting 的考题结构和相关知识点为: rN 9qH
Question 1 Consolidated statement of financial position 50 marks yBy7d!@2
Professional and ethical behavior A O5&Y.A#
Question 2 Impairment of assets 2 25 marks CT'4.
Question 3 Revenue recognition 25 marks "73*0'm
Measurement of financial liability 4~Qnhv7
Events after the reporting period z I2DQ]
9
Inventory valuation - lower of cost and NRV M d 4Q.8
Jointly controlled entity & pY '
Accounting for entity [yMSCCswW
Decommissioning cost &.E/%pQ`
Jointly controlled assets X| \`\[
Asset definition C`r:jA<LC,
Question 4 Financial instrument 25 marks HrE, K\^
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. f
+9eB
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. v7p u
考题1 fNLO%\G~2
(a)部分考到的主要的知识点为: ,marNG
Business combination achieved in stages - subsidiary to subsidiary ,<
g%}P/
Disposals - where control is retained `qJJ{<1&U
- subsidiary to associate H{n:R *
Goodwill (full value method) oJD]h/fQs
Intangible assets $9?:P}$v
Investment property +d#8/ S*
Provisions _]@u)$
Foreign transaction i[[.1MnS
考生容易出错误的地方会出项在一下几方面: (eF[nfM
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
)Lz
=[e
2. Whether to recognize provision for restructuring. /)kJ iV
3. Calculation of retained earnings due to large amount of adjustments. 'o)Y!VYnJF
考题2 s=:)!M.i
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.
ulzX$
考题3 B:X%k /{
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. 6/ 5c|
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. pnuo;r s
考题4 dDA8 IW
