【P2】Report on P2 Dec 09 sitting —— Emily Yao muc>4!Q
Report on P2 Dec 09 sitting Av#_cL
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )_\ZUem
Question 1 Consolidated statement of financial position 50 marks vCB0 x:/
Professional and ethical behavior >*A"tk#oR
Question 2 Impairment of assets 2 25 marks 5A~lu4-q
Question 3 Revenue recognition 25 marks y)B>g/Hoh
Measurement of financial liability } ;z[x2l^
Events after the reporting period ~x:B@Ow
Inventory valuation - lower of cost and NRV - 9Ll'fbq
Jointly controlled entity hrRkam !y
Accounting for entity X?'v FC
Decommissioning cost kDz!v?Z2+B
Jointly controlled assets t%`GXJb
Asset definition sKvz<7pag
Question 4 Financial instrument 25 marks k_^| %xJ
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. srbU}u3VZ
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. ?%RN? O(
考题1 f ""+jc1
(a)部分考到的主要的知识点为: <]jKpJ{3N
Business combination achieved in stages - subsidiary to subsidiary bh9!OqK9K
Disposals - where control is retained Z?7XuELKV
- subsidiary to associate ;E"TOC
Goodwill (full value method) P}AfXgr
Intangible assets z)Is:LhS
Investment property 1m52vQSo3l
Provisions }5 2]
Foreign transaction U 49#?^?
考生容易出错误的地方会出项在一下几方面: zuq7 x
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ws tH&^
2. Whether to recognize provision for restructuring. \,b@^W6e>
3. Calculation of retained earnings due to large amount of adjustments. YhVV~bvz*
考题2 -jv%BJJlX
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. <d$L}uQwg
考题3 `H_.<``>
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. | )7dh B
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. B-@ ]+W
考题4 b*7:{ FXg
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. QL<uQ `>
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—— By P2 Lecture Emily Yao ?W#>9WQi
