【P2】Report on P2 Dec 09 sitting —— Emily Yao U:AB%gr[
Report on P2 Dec 09 sitting L)i6UA o
09年12月P2 Corporate reporting 的考题结构和相关知识点为: e/uLBZ
Question 1 Consolidated statement of financial position 50 marks H 'IxB[
Professional and ethical behavior a|5< L
Question 2 Impairment of assets 2 25 marks 00LL&ot
Question 3 Revenue recognition 25 marks |H(i)yu"5'
Measurement of financial liability _'|C-j`u$
Events after the reporting period >Qqxn*O
Inventory valuation - lower of cost and NRV ki'<qa
Jointly controlled entity DaBy<pGb?
Accounting for entity QYj*|p^x
Decommissioning cost IL,
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Jointly controlled assets [F!h&M0z
Asset definition '=H3Y_{oO
Question 4 Financial instrument 25 marks G?^w
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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. 1@N4Y9o
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. DoNN;^H
考题1 Ty
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(a)部分考到的主要的知识点为: 6P
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Business combination achieved in stages - subsidiary to subsidiary +W/{UddeKU
Disposals - where control is retained eNK6=D|
- subsidiary to associate peew <SX
Goodwill (full value method) cm8co
Intangible assets kT % m`
Investment property iL<FF N ~{
Provisions k$.l^H
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Foreign transaction Nx zAlu
考生容易出错误的地方会出项在一下几方面: u/CR7Y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. dP<i/@21Wm
2. Whether to recognize provision for restructuring. = Qn8Y`U
3. Calculation of retained earnings due to large amount of adjustments. o4 ^#W;%w
考题2 Ax 4R$P.]u
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. cp PS8V
考题3 Ld'3uM/
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. \'X-><1
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 'JO}6
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考题4 +f}w+
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. 1]W8 A.ZS
—— By P2 Lecture Emily Yao uF
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