【P2】Report on P2 Dec 09 sitting —— Emily Yao lkH;N<U
Report on P2 Dec 09 sitting 8+
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: |F@xwfgb
Question 1 Consolidated statement of financial position 50 marks br;H8-
Professional and ethical behavior ``|RO[+2
Question 2 Impairment of assets 2 25 marks (
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Question 3 Revenue recognition 25 marks AXP`,H
Measurement of financial liability !Nl.Vb
Events after the reporting period N1N{O l'
Inventory valuation - lower of cost and NRV
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Jointly controlled entity Mp"'?zf
Accounting for entity KBw9(
Decommissioning cost R G0S
Jointly controlled assets 0vu KGjK
Asset definition MziZN^(
Question 4 Financial instrument 25 marks H >:4MY
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. P B (
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. .3&a{IxM]
考题1 mw(c[.*%
(a)部分考到的主要的知识点为: uR:=V9O
Business combination achieved in stages - subsidiary to subsidiary w^])(
Disposals - where control is retained twtkH~`"Q
- subsidiary to associate hB7pR "P
Goodwill (full value method) l{6` k<J(
Intangible assets B3 dA%\'
Investment property o)#q9Vk%b
Provisions wD6!#t k
Foreign transaction _ 2m[(P9d
考生容易出错误的地方会出项在一下几方面: Xqg.kX
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. b
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2. Whether to recognize provision for restructuring. kOAY@a
3. Calculation of retained earnings due to large amount of adjustments. sB( `[5I
考题2 +[whh
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. )
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考题3 7Ai o`&^
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. 6Q2or n[
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. T)(e !Xz
考题4 =_8
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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. =! N _^cb
—— By P2 Lecture Emily Yao * H5PT
