【P2】Report on P2 Dec 09 sitting —— Emily Yao +%Tg X&a
Report on P2 Dec 09 sitting ,EHLW4v
09年12月P2 Corporate reporting 的考题结构和相关知识点为: H_@6!R2
Question 1 Consolidated statement of financial position 50 marks CN(-Jd.b
Professional and ethical behavior -
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Question 2 Impairment of assets 2 25 marks +pgHCzwJE
Question 3 Revenue recognition 25 marks :q3w;B~
Measurement of financial liability W#! AZ !
Events after the reporting period Y7 +c/co
Inventory valuation - lower of cost and NRV W5'6L =WG
Jointly controlled entity *~ GI-h
Accounting for entity (b~l.@xh
Decommissioning cost A-1K TD
Jointly controlled assets .aO6Y+Y
Asset definition ~x(|'`
Question 4 Financial instrument 25 marks jY\z+lW6A
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. vcj(=\
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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. muXP5MO
考题1 517"x@6Q
(a)部分考到的主要的知识点为: `W}pA mhj
Business combination achieved in stages - subsidiary to subsidiary Z":m(} u O
Disposals - where control is retained oUsfO-dET^
- subsidiary to associate vTFG*\Cq
Goodwill (full value method) ?@PS
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Intangible assets ,
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Investment property D(Rr<-(
Provisions nHeJ2 0
Foreign transaction .n+
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考生容易出错误的地方会出项在一下几方面: 9h+Hd&=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. j5R0e}/r
2. Whether to recognize provision for restructuring. l'4 <^q
3. Calculation of retained earnings due to large amount of adjustments. z59;Qk
考题2 l?"^2in .
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. 5\zR>Tg".
考题3 7]Qxt%7/>
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. >n /0od9
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. p #w8$Qjp
考题4 *=B <S/0
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. @su<_m6'
—— By P2 Lecture Emily Yao 5Q%)|(U'
