【P2】Report on P2 Dec 09 sitting —— Emily Yao !hHX8TD^J
Report on P2 Dec 09 sitting ]cVDXLj$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: k GYsjhL\d
Question 1 Consolidated statement of financial position 50 marks Z:es7<#y
Professional and ethical behavior }^ j8<
Question 2 Impairment of assets 2 25 marks e4tC[6 ;
Question 3 Revenue recognition 25 marks sLXM$S MBh
Measurement of financial liability zmL
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Events after the reporting period po,U e>n/
Inventory valuation - lower of cost and NRV foL4s;
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Jointly controlled entity h w*u. 46
Accounting for entity }pnp._j
Decommissioning cost *X ;ch55\
Jointly controlled assets NffKK:HvBB
Asset definition 1i_%1Oip
Question 4 Financial instrument 25 marks 5X>~3 9(r
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ]<L~f~vU
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. pl)?4[`LUc
考题1 }V`_ (%Q-e
(a)部分考到的主要的知识点为: -Fu,oEj{*
Business combination achieved in stages - subsidiary to subsidiary x$D^Bh,
Disposals - where control is retained X.[bgvm~C
- subsidiary to associate N:'!0|6?x-
Goodwill (full value method) FQ`1c[M@
Intangible assets )N6 07 Fa-
Investment property @!O(%0
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Provisions `'k2gq&
Foreign transaction PAtv#)h
考生容易出错误的地方会出项在一下几方面: =&qH%S6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~TeOl|!lE+
2. Whether to recognize provision for restructuring. 0a #v}w^ *
3. Calculation of retained earnings due to large amount of adjustments. 5?? }9
考题2 Uxik&M
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. -3azA7tzz
考题3 !!)$?R;1
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. 4[MTEBx
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. R[S1<m;
考题4 `wU['{=
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. BHYguS^ qz
—— By P2 Lecture Emily Yao -!O8V
