【P2】Report on P2 Dec 09 sitting —— Emily Yao >t[beRcR6
Report on P2 Dec 09 sitting U 5 `h
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 4k
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Question 1 Consolidated statement of financial position 50 marks !J5k?J&{=
Professional and ethical behavior cB;:}Q08#
Question 2 Impairment of assets 2 25 marks o]&w"3vOP0
Question 3 Revenue recognition 25 marks F/"Q0% (m
Measurement of financial liability V)
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Events after the reporting period _f~(g1sE
Inventory valuation - lower of cost and NRV $`2rtF
Jointly controlled entity +<G |Ru-
Accounting for entity -+'fn$
Decommissioning cost 19Cs
3B \4
Jointly controlled assets @R5jUPUVV
Asset definition E&\dr; {7
Question 4 Financial instrument 25 marks pJ` M5pF
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. B! `Dj, _
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. hi{#HX a
考题1 yGNZw7^(
(a)部分考到的主要的知识点为: K3jPTAw=#
Business combination achieved in stages - subsidiary to subsidiary m])!'Pa( =
Disposals - where control is retained /Hox]r]'e
- subsidiary to associate y:U'3G-
Goodwill (full value method) (,5oqU9s@
Intangible assets r/X4Hy0!lT
Investment property Ywj=6 + ;
Provisions b`NXe7 A
Foreign transaction hX-([o
考生容易出错误的地方会出项在一下几方面: 4G:I VK9
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. p2c4 <f-M
2. Whether to recognize provision for restructuring. E8TJ*ZU
3. Calculation of retained earnings due to large amount of adjustments. +`EF0sux
考题2 2Xu?/yd
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. yI&{8DCCw
考题3 |- WoR u
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. ]L'FYOfrpx
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. qf/1a CQiP
考题4 \9U4V>p
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. 9;Z 2.P"w
—— By P2 Lecture Emily Yao }PZz(Ms
