【P2】Report on P2 Dec 09 sitting —— Emily Yao r|Tcfk]%
Report on P2 Dec 09 sitting )f<z% :I+Z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: fDU
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Question 1 Consolidated statement of financial position 50 marks exUu7& *:
Professional and ethical behavior *itUWpNhr
Question 2 Impairment of assets 2 25 marks xx%j.zDI]
Question 3 Revenue recognition 25 marks SJ>vwmA4
Measurement of financial liability ^qD$z=z -
Events after the reporting period w
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Inventory valuation - lower of cost and NRV @7j AL -
Jointly controlled entity -: y,N
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Accounting for entity <;Zmjeb+#
Decommissioning cost OA"q[s
Jointly controlled assets l&Q`wR 5e
Asset definition Vt&2z)Zz
Question 4 Financial instrument 25 marks 8&`L Ydzt
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. o!ebs0
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. >_"an~Ss
考题1 orMwAV
(a)部分考到的主要的知识点为: 6.nCV 0xA
Business combination achieved in stages - subsidiary to subsidiary o]M 5b;1
Disposals - where control is retained Ks`J([(W&
- subsidiary to associate S2GxV/E
Goodwill (full value method) ~<F8ug #
Intangible assets y''z5['
Investment property *]/ zc1Q4M
Provisions 54 R#W:t
Foreign transaction ofw3S |F6
考生容易出错误的地方会出项在一下几方面: :: {Q1F
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. /zVOK4BqN+
2. Whether to recognize provision for restructuring. P%&0]FCx
3. Calculation of retained earnings due to large amount of adjustments. G.a b ql
考题2 j0evq+
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. Jgd'1'FOs
考题3 (b-MMr
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. %oa-WmWm
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ZyPVy
考题4 9u}Hmb
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. rgtT~$ S
—— By P2 Lecture Emily Yao 9BBmw(M}
