【P2】Report on P2 Dec 09 sitting —— Emily Yao I[w;soI
Report on P2 Dec 09 sitting (~N[j;W,_W
09年12月P2 Corporate reporting 的考题结构和相关知识点为: jz$ ]"\G#
Question 1 Consolidated statement of financial position 50 marks ?aWMU?S
Professional and ethical behavior Wy.^1M/n>~
Question 2 Impairment of assets 2 25 marks DIBoIWSuR
Question 3 Revenue recognition 25 marks P$# {a2
Measurement of financial liability .K`EflN
Events after the reporting period rsn^Y C
Inventory valuation - lower of cost and NRV Xj5oHH wn
Jointly controlled entity H;c3 x"
Accounting for entity TD-o-*mO
Decommissioning cost ~ UNK[
Jointly controlled assets !hjA
Asset definition Sp /<%+2(
Question 4 Financial instrument 25 marks RdqB^>X
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. bPA >xAH
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 0b(x@>
考题1 0vZ49}mb)
(a)部分考到的主要的知识点为: qO{Yr$ V%
Business combination achieved in stages - subsidiary to subsidiary XiO~^=J
Disposals - where control is retained 7m4*dBTr
- subsidiary to associate Vrn+"2pdJ
Goodwill (full value method) '' Hx&
Intangible assets * zt?y
Investment property e!=~f%c<N
Provisions 7q(A&
Foreign transaction UvF5u(o
考生容易出错误的地方会出项在一下几方面: CB^.N>'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 2D2}
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2. Whether to recognize provision for restructuring. i]15g@
3. Calculation of retained earnings due to large amount of adjustments. 7S2"e[-x
考题2 u*$]B x
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. K$
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考题3 vYg>^!Q
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. u{&#Gci
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -*$ s ;G#
考题4 X/ lmj_v
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. mtmTlGp6Lc
—— By P2 Lecture Emily Yao gy Ey=@L
