【P2】Report on P2 Dec 09 sitting —— Emily Yao 3{I=.mUUm
Report on P2 Dec 09 sitting #vnefIcBf
09年12月P2 Corporate reporting 的考题结构和相关知识点为: & %@/Dwr
Question 1 Consolidated statement of financial position 50 marks ?]759,Q3L
Professional and ethical behavior hYs82P|2Ol
Question 2 Impairment of assets 2 25 marks D<
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Question 3 Revenue recognition 25 marks )j$b9ZBk
Measurement of financial liability 3}v0{c
Events after the reporting period x;<oaT$X
Inventory valuation - lower of cost and NRV !k4 }v'
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Jointly controlled entity F0X5dv
Accounting for entity = E##},N"
Decommissioning cost 8') .o hD
Jointly controlled assets
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Asset definition }(8D!XgWa
Question 4 Financial instrument 25 marks "FD<^
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. ubiQ8Bx
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. V.O<|tl.
考题1 z_5rAlnwT.
(a)部分考到的主要的知识点为: jAD+:
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Business combination achieved in stages - subsidiary to subsidiary Q"x`+?!
Disposals - where control is retained >eYU$/8 0
- subsidiary to associate 8#NIs@DJ
Goodwill (full value method) 3sd{A kD^
Intangible assets we6+2
Investment property OqAh4qa,$
Provisions 44<9zHK
Foreign transaction E#IiyZ
考生容易出错误的地方会出项在一下几方面: G.A=hGw
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. nsM> % +o
2. Whether to recognize provision for restructuring. +xo yKP!
3. Calculation of retained earnings due to large amount of adjustments. x9FLr}e
考题2 "t
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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. bUY:XmA
考题3 .b!OZ
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. Cy`<^_i
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. llTQ\7zP
考题4 =H .<"7
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. Mo:!jS~a(Z
—— By P2 Lecture Emily Yao s K""
