【P2】Report on P2 Dec 09 sitting —— Emily Yao !&kOqc5:t<
Report on P2 Dec 09 sitting S<44{
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 6+>rf{5P7
Question 1 Consolidated statement of financial position 50 marks f>o@Y]/l
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks TD@'0M aQ#
Question 3 Revenue recognition 25 marks E[y?\{
Measurement of financial liability fw5AZvE6$
Events after the reporting period ]pb3
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Inventory valuation - lower of cost and NRV p< YO3@B+
Jointly controlled entity
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Accounting for entity yTk9+ >
Decommissioning cost }v?{npEOt+
Jointly controlled assets DWDe5$ ^{
Asset definition t{ 'QMX
Question 4 Financial instrument 25 marks %(i
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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. =1D*K%
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. HO'
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考题1 z&eJ?wb
(a)部分考到的主要的知识点为: j _Fr3BWS
Business combination achieved in stages - subsidiary to subsidiary `7NgQ*g.d/
Disposals - where control is retained W
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- subsidiary to associate @Q'5/q
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Goodwill (full value method) 3|C"F-'<
Intangible assets
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Investment property ls=<c<
Provisions fK[9<"PC0
Foreign transaction z-,'W`
考生容易出错误的地方会出项在一下几方面: SL(Q; _
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. T]+* } C
2. Whether to recognize provision for restructuring. PUI.Un2C_
3. Calculation of retained earnings due to large amount of adjustments. 0GB6.Ggft
考题2 iS{)Tll}&
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.>jagu
考题3 dX<UruPA
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. ?C_%"!GR
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. wM><D rQ
考题4 :x_l" y"
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. E;N+B34
—— By P2 Lecture Emily Yao 9F3`hJZRy>
