【P2】Report on P2 Dec 09 sitting —— Emily Yao a C \MJ
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Report on P2 Dec 09 sitting TU,s*D&e
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @ ] DVD
Question 1 Consolidated statement of financial position 50 marks B][U4WJ)
Professional and ethical behavior p;3O#n-
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Question 2 Impairment of assets 2 25 marks I%j|D#qY:T
Question 3 Revenue recognition 25 marks deV
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Measurement of financial liability DpvI[r//'*
Events after the reporting period yy i#Mo
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Inventory valuation - lower of cost and NRV bU2Z[s
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Jointly controlled entity y[)> yq y
Accounting for entity g+Sbl
Decommissioning cost iXVe.n
Jointly controlled assets i%#+\F.&
Asset definition )f[
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Question 4 Financial instrument 25 marks 0uOkMuy<
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. K<SyC54
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. ,*& :2o_r
考题1 gM
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(a)部分考到的主要的知识点为: [S9K6%w_!
Business combination achieved in stages - subsidiary to subsidiary C.Kh [V\Ut
Disposals - where control is retained @ hiCI.?X
- subsidiary to associate G\Cp7: j}
Goodwill (full value method) z"-u95H
Intangible assets z<U-#k7nz
Investment property 7vrl'^ 1
Provisions i@)i$i4
Foreign transaction fzb29 -
考生容易出错误的地方会出项在一下几方面: wsZF;8u t
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. M/>7pZW
2. Whether to recognize provision for restructuring. (_mnB W
3. Calculation of retained earnings due to large amount of adjustments. 8 *#R]9
考题2 DEG[Z7Ju
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;AD`7(=
考题3 7Bzq,2s
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. ; >hNt
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. !;Yg/'vD-
考题4 Xq g@ e:g
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. )wa m8k5
—— By P2 Lecture Emily Yao PV'x+b N5
