【P2】Report on P2 Dec 09 sitting —— Emily Yao O Ei9
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Report on P2 Dec 09 sitting (19<
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: glIIJ5d|,
Question 1 Consolidated statement of financial position 50 marks K<(sqH
Professional and ethical behavior .?]_yX
Question 2 Impairment of assets 2 25 marks Ka2tr]+s
Question 3 Revenue recognition 25 marks Jtk(yp{Zz
Measurement of financial liability h( up1(x
Events after the reporting period '~a$f;: Dv
Inventory valuation - lower of cost and NRV M
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Jointly controlled entity wajhFBJ
Accounting for entity Q(7l<z
Decommissioning cost ^<+he X
Jointly controlled assets &$im^0`r_
Asset definition k] YGD
Question 4 Financial instrument 25 marks 3&:fS|L~c
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. g+*[CKO{
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. 6[7k}9`alz
考题1 `vBa. )u
(a)部分考到的主要的知识点为: F
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Business combination achieved in stages - subsidiary to subsidiary 7?#32B
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Disposals - where control is retained I/|n
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- subsidiary to associate 4
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Goodwill (full value method) T0jJp7O
Intangible assets 8
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Investment property )5x?Qn (B
Provisions c>.X c[H
Foreign transaction f
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考生容易出错误的地方会出项在一下几方面: . %7A7a
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7^ 5BnF@
2. Whether to recognize provision for restructuring. Z8UM0B=i
3. Calculation of retained earnings due to large amount of adjustments. F
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考题2 s50ln&2
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. KR0
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考题3 Y.#+Yh[
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. B[50{;X
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. )FPbE^
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考题4 
