【P2】Report on P2 Dec 09 sitting —— Emily Yao 1.dX)^ \
Report on P2 Dec 09 sitting E{oB2;P
09年12月P2 Corporate reporting 的考题结构和相关知识点为: I}%mfojC
Question 1 Consolidated statement of financial position 50 marks sD2Qm
Professional and ethical behavior % &1$~m0
Question 2 Impairment of assets 2 25 marks Nuq(4Yf1W
Question 3 Revenue recognition 25 marks Zh? V,39
Measurement of financial liability ">,K1:(D
Events after the reporting period _UIgRkl.
Inventory valuation - lower of cost and NRV Cz[5Ug'V
Jointly controlled entity ) <Ob
Accounting for entity @7X\tV.Z
Decommissioning cost ](n
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Jointly controlled assets H<z30r/-w
Asset definition Gl"wEL*
Question 4 Financial instrument 25 marks 0#]!#1utg
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. cf&C|U
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. 1O4D+0 @
考题1 &m4f1ZO*
(a)部分考到的主要的知识点为: oFn4%S:
Business combination achieved in stages - subsidiary to subsidiary {[lx!QF 8&
Disposals - where control is retained 2_I+m Q
- subsidiary to associate m&ZJqsZIL
Goodwill (full value method) Ks51:M
Intangible assets BArJ"t*/z
Investment property GJ>ypEWo
Provisions P;>!wU~
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Foreign transaction 8z0 Hx
考生容易出错误的地方会出项在一下几方面: Y` q!V=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. xpz`))w
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. wvX"D0eVn
考题2 `43vxcMg
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. @21u I{
考题3 ID+,[TM`
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. JkJh fFV
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. VAt >ji7c
考题4 pBvo M={2!
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. p>!1S
—— By P2 Lecture Emily Yao do*Wx2:
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