【P2】Report on P2 Dec 09 sitting —— Emily Yao {1#5\t>9yD
Report on P2 Dec 09 sitting nm*1JA.:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: v )%EG
Question 1 Consolidated statement of financial position 50 marks V tZ
Professional and ethical behavior 0 -=onX
Question 2 Impairment of assets 2 25 marks Lyt6 DvAp"
Question 3 Revenue recognition 25 marks ,HUs MCXQ
Measurement of financial liability TJ?}5h5
Events after the reporting period b1\z&IdC
Inventory valuation - lower of cost and NRV Kcsje_I-M
Jointly controlled entity v9x $`
Accounting for entity YV . *8'*
Decommissioning cost 8p-5.GU)<e
Jointly controlled assets ^Ac0#oX]M
Asset definition / (W{`
Question 4 Financial instrument 25 marks BXZ( %tnY
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. f*NtnD=rJ
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. a_x$I? ,
考题1 K)_0ej~C
(a)部分考到的主要的知识点为: H1s{JJAM>i
Business combination achieved in stages - subsidiary to subsidiary TG{ =~ 2
Disposals - where control is retained }{bO ~L7
- subsidiary to associate [|ky~sR r
Goodwill (full value method)
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Intangible assets dm8 veKW'l
Investment property 1YAy\F~`.
Provisions !yoj ZG MB
Foreign transaction unSF;S<
考生容易出错误的地方会出项在一下几方面: q>]v~
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. y{ !`4CxF
2. Whether to recognize provision for restructuring. $ daI++v`
3. Calculation of retained earnings due to large amount of adjustments. v kc(-n
考题2 l"CH I*
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. RNl %n}
考题3 riFE.;
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. _^#PV}
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 5c'rnMW4+p
考题4 Wj8\~B=('
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. 3|P P+<o
—— By P2 Lecture Emily Yao S4~^HvMG[Y
