【P2】Report on P2 Dec 09 sitting —— Emily Yao k)y<iHR_o
Report on P2 Dec 09 sitting w vI
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 7uF
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Question 1 Consolidated statement of financial position 50 marks 0m\( @2E
Professional and ethical behavior /+. m.TF
Question 2 Impairment of assets 2 25 marks ^EW6}oj[
Question 3 Revenue recognition 25 marks Y`6<:8[?
Measurement of financial liability :Dt m+EQ
Events after the reporting period G
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Inventory valuation - lower of cost and NRV CDr0QM4k:.
Jointly controlled entity /Bk`3~]E>
Accounting for entity +Mn(s36f2
Decommissioning cost P=y1qq
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Jointly controlled assets O0bOv S
Asset definition 1:./f |m
Question 4 Financial instrument 25 marks |RqCI9N6
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. 4$ah~E>,t
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. YG*}F|1
考题1 R mo'3
(a)部分考到的主要的知识点为: beV+3HqB8
Business combination achieved in stages - subsidiary to subsidiary D$
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Disposals - where control is retained 2Qc_TgWF
- subsidiary to associate ou]jm=4[
Goodwill (full value method) r?pFc3 ~N
Intangible assets r/0AM}[!*j
Investment property $?LegX
Provisions X76rme
Foreign transaction %j{*`}
考生容易出错误的地方会出项在一下几方面: E(f|LG[I
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. }?O>.W,/
2. Whether to recognize provision for restructuring. ltkA7dUbu
3. Calculation of retained earnings due to large amount of adjustments. ~4] J 'E >
考题2 _=cuOo"!
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. OF; "%IW~}
考题3 !RjC0,
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. !2/o]_K@+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. lACS^(
考题4 3-[+g}kak?
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. 3u
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—— By P2 Lecture Emily Yao KmqgP`Cu
