【P2】Report on P2 Dec 09 sitting —— Emily Yao -`f JhQ|
Report on P2 Dec 09 sitting ,B!u*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: QP[w{T
Question 1 Consolidated statement of financial position 50 marks lZ/Yp~2S
Professional and ethical behavior Q9FY.KUM
Question 2 Impairment of assets 2 25 marks Z7
8&Ib R
Question 3 Revenue recognition 25 marks /$+ifiFT
Measurement of financial liability W# -M|
Events after the reporting period A%%WPBk{O
Inventory valuation - lower of cost and NRV ~; Xdz/
Jointly controlled entity w9i1ag
Accounting for entity ]>*Z 1g;
Decommissioning cost Fk Kx~I:
Jointly controlled assets ny TfTn
Asset definition IjJ3C
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Question 4 Financial instrument 25 marks QJ> +!p*
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. gd/W8 *NFR
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. wQ4/eQ*
考题1 YX@[
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(a)部分考到的主要的知识点为: iMJ jW kk
Business combination achieved in stages - subsidiary to subsidiary 'Ok F.bs
Disposals - where control is retained 2l8jw:
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- subsidiary to associate `4(k ?Pk2
Goodwill (full value method) Tw-gM-m;
Intangible assets S(9f Gh
Investment property s.Yyw y
Provisions >(~; V
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Foreign transaction Gi Zy C
考生容易出错误的地方会出项在一下几方面: k Af2g
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. >qAQNX
2. Whether to recognize provision for restructuring. H.!M_aJH
3. Calculation of retained earnings due to large amount of adjustments. 8Qek
