【P2】Report on P2 Dec 09 sitting —— Emily Yao DK2c]i^|=
Report on P2 Dec 09 sitting qg/Y;tGSx
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Nj! R9N
Question 1 Consolidated statement of financial position 50 marks W+fkWq7`Xx
Professional and ethical behavior K*hf(w9="%
Question 2 Impairment of assets 2 25 marks T#ecLD#
Question 3 Revenue recognition 25 marks vq@#Be?@
Measurement of financial liability gME:\ud$
Events after the reporting period c~Q`{2%+
Inventory valuation - lower of cost and NRV -Hl\j (D7
Jointly controlled entity 0nF>zOmc
Accounting for entity lk5_s@V
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Decommissioning cost x`&P}4 v0
Jointly controlled assets uhPIV\
Asset definition dA3`b*nC
Question 4 Financial instrument 25 marks p;)klH@ X
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. 9}7oKlyk
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. G>?x-!9qcH
考题1 #CBo
(a)部分考到的主要的知识点为: 4kN : =g
Business combination achieved in stages - subsidiary to subsidiary 5cv,
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Disposals - where control is retained < :S?t2C
- subsidiary to associate !YuO
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Goodwill (full value method) .>cL /KaP
Intangible assets lUm}nsp=X
Investment property x %!OP\
Provisions yDl5t-0`
Foreign transaction &AkzSgP
考生容易出错误的地方会出项在一下几方面: `0-m`> 1>
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. _ ;v _L
2. Whether to recognize provision for restructuring. vM$#m1L ?
3. Calculation of retained earnings due to large amount of adjustments. #EwRb<'Em
考题2 c"jhbH!u4
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. l% 3 Q=c
考题3 \n( 'KVbf
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. ?N9adL &b
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. m''i E
考题4 ]MBJ" 1F
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. xfZ 9&g
—— By P2 Lecture Emily Yao <{P^W;N7
