【P2】Report on P2 Dec 09 sitting —— Emily Yao `
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Report on P2 Dec 09 sitting >8>}o4Q/X
09年12月P2 Corporate reporting 的考题结构和相关知识点为: KDW=x4*p
Question 1 Consolidated statement of financial position 50 marks YYiT,Xp<A
Professional and ethical behavior tG"lI/
Question 2 Impairment of assets 2 25 marks NW=tZV Q<X
Question 3 Revenue recognition 25 marks j}dev pO
Measurement of financial liability w*3DIVlxL
Events after the reporting period UB7H`)C}
Inventory valuation - lower of cost and NRV Pp9nilb_(
Jointly controlled entity /[|ODfY
Accounting for entity r!,/~~m T
Decommissioning cost jh*aD=y
Jointly controlled assets KDmzKOl
Asset definition
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Question 4 Financial instrument 25 marks r :n -?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. F#a z&
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. [L+VvO%cT
考题1 ?{bAyh/
(a)部分考到的主要的知识点为: cYaf QyU
Business combination achieved in stages - subsidiary to subsidiary dreEe s`|
Disposals - where control is retained *?Pbk+}%
- subsidiary to associate 7Hm/ g
Goodwill (full value method) hG3p" _
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Intangible assets wzka4J {
Investment property M^$liS.D
Provisions j & x=?jX
Foreign transaction $kM8E@x2
考生容易出错误的地方会出项在一下几方面: ji~P?5(:
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ub%sw&QG(9
2. Whether to recognize provision for restructuring. >a aHN1Ca
3. Calculation of retained earnings due to large amount of adjustments. UVIR
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考题2 s,2gd'
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. B,]:<1l~
考题3 ZGHh!Ds;
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. =yZiBJ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 6x _t X
考题4 FK N!*}3
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. ~_YU%y
—— By P2 Lecture Emily Yao a=!I(50
