【P2】Report on P2 Dec 09 sitting —— Emily Yao s\CZ os&
Report on P2 Dec 09 sitting \ fk%^1XY
09年12月P2 Corporate reporting 的考题结构和相关知识点为: +kMVl_` V
Question 1 Consolidated statement of financial position 50 marks H;eGBVi
Professional and ethical behavior O>h,u[0
Question 2 Impairment of assets 2 25 marks \Y4>_Mk
Question 3 Revenue recognition 25 marks 3\ !DsPgW
Measurement of financial liability t,f)! D$
Events after the reporting period OrZ =-9"
Inventory valuation - lower of cost and NRV ;$\?o
Jointly controlled entity ,bLHkBK
Accounting for entity lVw77bZ
Decommissioning cost eL vbPE_
Jointly controlled assets YEbB 3N
Asset definition wh A
Question 4 Financial instrument 25 marks G[pDKELL
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. r&MHww1i
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. E/OJ}3Rf
考题1 C i}v +
(a)部分考到的主要的知识点为: |\
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Business combination achieved in stages - subsidiary to subsidiary ;?*`WB
Disposals - where control is retained >R9_ ;
- subsidiary to associate HZG^o^o1l+
Goodwill (full value method) (D?%(f
Intangible assets "\n,vNk
Investment property e1EFZ,EcaO
Provisions {1<XOp#b
Foreign transaction <8JV`dTywC
考生容易出错误的地方会出项在一下几方面: _0v+g1 x
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. _>6xU t
2. Whether to recognize provision for restructuring. |9 Gng`)
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 qG=>eRR
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. Qh0tU<jG
考题3 |SO?UIWp
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. N`G*
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. pZYcCc>6&
考题4 n O ^m
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. w;=fi}<G|e
—— By P2 Lecture Emily Yao iq25|{1$
