【P2】Report on P2 Dec 09 sitting —— Emily Yao FF#+d~$z
Report on P2 Dec 09 sitting a??8)=0|}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: (5E09 K$
Question 1 Consolidated statement of financial position 50 marks MoQ\~/Z|
Professional and ethical behavior Cc*R3vHM6
Question 2 Impairment of assets 2 25 marks 3^nH>f-Y
Question 3 Revenue recognition 25 marks dCS f$5
Measurement of financial liability j}B86oX
Events after the reporting period }IZ w6KiN
Inventory valuation - lower of cost and NRV -|^)8
Jointly controlled entity b1cVAfUP
Accounting for entity Ncsh{.
Decommissioning cost 4x
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Jointly controlled assets N6of$p'N
Asset definition Y)]C.V,~
Question 4 Financial instrument 25 marks Vs{\ YfF
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. c zU "
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. ;1PJS_@rX
考题1 5-$D<}Z
(a)部分考到的主要的知识点为: d@1^U9sf
Business combination achieved in stages - subsidiary to subsidiary rm9>
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Disposals - where control is retained L'S,=NYXY
- subsidiary to associate '8\9@wzv
Goodwill (full value method) ?>7-a~*A@
Intangible assets 9M3"'^ {$
Investment property /5/gnp C
Provisions 3 (\D. Z
Foreign transaction }zf!mlk
考生容易出错误的地方会出项在一下几方面: d)bsyZ;U
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7L6L{~8
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2. Whether to recognize provision for restructuring. mICEJ\`x
3. Calculation of retained earnings due to large amount of adjustments. 5\XD/Q M
考题2 ;5.&TQT
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. ,!@ ML n
考题3 +x}9a~QG#
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. d?J&mLQ6
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 72"H#dy%U
考题4 )MK $E ,W
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. Tn1V +)
—— By P2 Lecture Emily Yao N'9T*&o+
