【P2】Report on P2 Dec 09 sitting —— Emily Yao L@x8hUG"
Report on P2 Dec 09 sitting >@92K ]J
09年12月P2 Corporate reporting 的考题结构和相关知识点为: DG%%]
Question 1 Consolidated statement of financial position 50 marks Eo3Aak o
Professional and ethical behavior %W|Zj QI^
Question 2 Impairment of assets 2 25 marks U Edl"FwM4
Question 3 Revenue recognition 25 marks Z6
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Measurement of financial liability ` E1_S
Events after the reporting period $9u
Inventory valuation - lower of cost and NRV "5z6~dq
Jointly controlled entity M%dl?9pbq
Accounting for entity fgz'C?
Decommissioning cost oKqFZ,m[
Jointly controlled assets
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Asset definition \(v_",
Question 4 Financial instrument 25 marks bT6)(lm
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. Wy-quq03"&
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. Bjrv;)XH
考题1 =;?PVAdu%#
(a)部分考到的主要的知识点为: ,h(+\^
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Business combination achieved in stages - subsidiary to subsidiary U=<.P;+f9
Disposals - where control is retained %}AY0fg?T
- subsidiary to associate #K~j9DuR
Goodwill (full value method) -JW6@L@
Intangible assets ;<ma K*f\S
Investment property > rX R;4%
Provisions 7bW!u*v-c
Foreign transaction 6}FDL B A
考生容易出错误的地方会出项在一下几方面: .Yv.-A=ZIg
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. o_^d>Klb8
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. 1
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考题2 Hbj:CViYq
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. <$Kv^Y *
考题3 !` Yi{}1_
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. 9^h% }>
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. a/` Yh>ou
考题4 $}c@S0%P"
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. Y{:/vOj
—— By P2 Lecture Emily Yao 7 QJcRZ[lU
