【P2】Report on P2 Dec 09 sitting —— Emily Yao c1J)yv1y
Report on P2 Dec 09 sitting o
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: m[ j3s=Gr
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior i)i)3K2
Question 2 Impairment of assets 2 25 marks &>l8S lC?
Question 3 Revenue recognition 25 marks }YP7x|
Measurement of financial liability rb'Gv e W[
Events after the reporting period B7MW"
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Inventory valuation - lower of cost and NRV *h:EE6|
Jointly controlled entity _%vqBr*
Accounting for entity p 8d n-4
Decommissioning cost 8M9\<k6
Jointly controlled assets I JY5wP1"
Asset definition t1{}-JlA
Question 4 Financial instrument 25 marks +~ Ay h[V
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. _vV&4>
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. BpG'e-2
考题1 `;CU[Ps?]
(a)部分考到的主要的知识点为: '5/}MMT
Business combination achieved in stages - subsidiary to subsidiary Xb-c`k~_
Disposals - where control is retained A9Wqz"[
- subsidiary to associate l6c%_<P|
Goodwill (full value method) "q^'5p]
Intangible assets J lQT5k
Investment property
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Provisions gQ[^gPW P"
Foreign transaction y!N) @y4
考生容易出错误的地方会出项在一下几方面: H#6^-6;/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. iv+jv2ZF%
2. Whether to recognize provision for restructuring. B8AzN9v&"N
3. Calculation of retained earnings due to large amount of adjustments. n
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考题2 qmeml_(W
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. mv*T=N8fC
考题3 Z/= %J3f
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. rHgdvD c
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. qf`xH"$
考题4 |;9 A{#zM
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. hdtnC29$
—— By P2 Lecture Emily Yao ,/`E|eG1G
