【P2】Report on P2 Dec 09 sitting —— Emily Yao epCU(d*b
Report on P2 Dec 09 sitting c? CwxI_b8
09年12月P2 Corporate reporting 的考题结构和相关知识点为: G5ebb6[+
Question 1 Consolidated statement of financial position 50 marks E{^*^+c"h
Professional and ethical behavior =DvFY]9{
Question 2 Impairment of assets 2 25 marks Fj"g CBaR
Question 3 Revenue recognition 25 marks HC*=E .J
Measurement of financial liability i &-g 0
Events after the reporting period 'Z+w\0}@
Inventory valuation - lower of cost and NRV 3qiE# +dC
Jointly controlled entity +8."z"i3lE
Accounting for entity qC SJ=T;
Decommissioning cost T2Z;)e$m_
Jointly controlled assets O;ZU{V Y
Asset definition C16MzrB}(N
Question 4 Financial instrument 25 marks Tc, Bv7:
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period.
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ;E(gl$c:
考题1 -_
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(a)部分考到的主要的知识点为: kwMu L>5
Business combination achieved in stages - subsidiary to subsidiary W tnZF]1:u
Disposals - where control is retained 1 <.I2\^
- subsidiary to associate dI5Z*"`R9
Goodwill (full value method) 2WIL0Siwl
Intangible assets T_ \HU*\
Investment property m 8rKH\FD}
Provisions }C/ u>89%q
Foreign transaction :t? 9$ d L
考生容易出错误的地方会出项在一下几方面: O}MY:6Pe
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. as)2ny! u
2. Whether to recognize provision for restructuring. `i8osX[ &p
3. Calculation of retained earnings due to large amount of adjustments. =2s 5>Oz+
考题2 F}DdE
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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. R s_@L}U..
考题3 =#&K\
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. pB|L%#.cW
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >{~W"
考题4 Vg#s
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. _J }ce
—— By P2 Lecture Emily Yao $B7<1{<=W
