【P2】Report on P2 Dec 09 sitting —— Emily Yao LV{a^!f`y
Report on P2 Dec 09 sitting G0$
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: Zs!)w9y&V
Question 1 Consolidated statement of financial position 50 marks JZ&]"12]fR
Professional and ethical behavior F7^d@hSV
Question 2 Impairment of assets 2 25 marks }2M 2R}D
Question 3 Revenue recognition 25 marks $~4Zu V %
Measurement of financial liability Rxld$@~-(]
Events after the reporting period .H+`]qLkL
Inventory valuation - lower of cost and NRV =rS z>l
Jointly controlled entity W&y%fd\&3
Accounting for entity z
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Decommissioning cost MId\ dFu
Jointly controlled assets z%t >z9hU
Asset definition 0q" &AxNsP
Question 4 Financial instrument 25 marks Dm6WSp1|
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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. X\\WQxj
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-f_ #!bW
考题1 M")v ph^
(a)部分考到的主要的知识点为: BuI&kU,WY
Business combination achieved in stages - subsidiary to subsidiary }Tn]cL{]C
Disposals - where control is retained 72} MspzUt
- subsidiary to associate cYdk, N
Goodwill (full value method) iUqL /
Intangible assets *iS < ]y
Investment property $xmlt vaF
Provisions sj003jeko
Foreign transaction nn$,|/
考生容易出错误的地方会出项在一下几方面: }NDw3{zn
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +2`RvQN
2. Whether to recognize provision for restructuring. J=W"FEXTL7
3. Calculation of retained earnings due to large amount of adjustments. 3 .B|uN
考题2 t#oJr2
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. swu W6p
考题3 +Ck<tx3h&
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. ,6,# Lc
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. g
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考题4 R`Hyg4?
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. 9)s=%dL
—— By P2 Lecture Emily Yao xlkEW&N&
