【P2】Report on P2 Dec 09 sitting —— Emily Yao j9 % u&
Report on P2 Dec 09 sitting rj$u_y3S*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: $rs7D}VNc
Question 1 Consolidated statement of financial position 50 marks 1>b kVA
Professional and ethical behavior L|S#(0
Question 2 Impairment of assets 2 25 marks RoM'+1nP:#
Question 3 Revenue recognition 25 marks 5'\/gvxIC
Measurement of financial liability ^w^cYM
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Events after the reporting period B^U5= L[:p
Inventory valuation - lower of cost and NRV Sl^HMO
Jointly controlled entity c G?RisSZ
Accounting for entity h(d<':|
Decommissioning cost #g4X`AHB
Jointly controlled assets nE]R0|4h
Asset definition =/.[&DG
Question 4 Financial instrument 25 marks J\_tigd
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. J.?6a:#bU/
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. *M/3 1qI
考题1 L2P~moVIi
(a)部分考到的主要的知识点为: .cQwj
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Business combination achieved in stages - subsidiary to subsidiary O9p8x2
Disposals - where control is retained ff?:_q+.N
- subsidiary to associate _R]la&^2F\
Goodwill (full value method) z^{VqC*o+
Intangible assets ocAoq
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Investment property nW{ ).
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Provisions Th`IpxV
Foreign transaction U|u v SJ)X
考生容易出错误的地方会出项在一下几方面: h?bm1e5kE
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Jmf&&)p
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. vov"60K
考题2 0>4:(t7h\
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. x O'1|b^&
考题3 wR@fB
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. $?(fiFC
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. f`RcfY t
考题4 0kQAT #
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. fi:Z*-
—— By P2 Lecture Emily Yao opjrU$<]N
