【P2】Report on P2 Dec 09 sitting —— Emily Yao .p"
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Report on P2 Dec 09 sitting J}K $(;:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Txb#C[`
Question 1 Consolidated statement of financial position 50 marks ~V1E0qdAE
Professional and ethical behavior sS'm
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Question 2 Impairment of assets 2 25 marks .|i.Cq8
Question 3 Revenue recognition 25 marks R8Fv{7]c
Measurement of financial liability ;"-&1qHN
Events after the reporting period
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Inventory valuation - lower of cost and NRV ^o&. fQ*
Jointly controlled entity ;+ hH
Accounting for entity v;D~P
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Decommissioning cost @Z:l62l=bE
Jointly controlled assets @Qt{jI !
Asset definition 6q.Uhe_B
Question 4 Financial instrument 25 marks
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. q(W3i^778
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 5MJS
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考题1 <$Yd0hxjU
(a)部分考到的主要的知识点为: 3 {sVVq5Y
Business combination achieved in stages - subsidiary to subsidiary Q K<"2p?
Disposals - where control is retained v O_*yh1
- subsidiary to associate 2.%ITB
Goodwill (full value method) pG;U2wE
Intangible assets DT& @
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Investment property LsU9 .
Provisions 5vnrA'BhBU
Foreign transaction p947w,1![
考生容易出错误的地方会出项在一下几方面: )|# sfHv7
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. gT 6jYQ
2. Whether to recognize provision for restructuring. {9.|2%a
3. Calculation of retained earnings due to large amount of adjustments. lA8`l> I
考题2 )i rEM
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. JYHl,HH#z
考题3 ri-b=|h2j
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. oE]QF.n#
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. AFE~
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考题4 hZt!/?dc
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. V1B5w_^>h'
—— By P2 Lecture Emily Yao <=C!VVk4f
