【P2】Report on P2 Dec 09 sitting —— Emily Yao (1AA;)`Kp
Report on P2 Dec 09 sitting 9LO.8Jy
09年12月P2 Corporate reporting 的考题结构和相关知识点为: o1X/<.0+
Question 1 Consolidated statement of financial position 50 marks OZ!$%.?l
Professional and ethical behavior Uc_`Eh3y
Question 2 Impairment of assets 2 25 marks M=[q+A
Question 3 Revenue recognition 25 marks b^,Mw8 KsO
Measurement of financial liability =HV-8C]
Events after the reporting period E[3FdX8
Inventory valuation - lower of cost and NRV w$lfR ,
Jointly controlled entity i\Pr3
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Accounting for entity iCnUnR{
Decommissioning cost y|;8 :b32
Jointly controlled assets ~"q,<t
Asset definition @SC-vc
Question 4 Financial instrument 25 marks pO/SV6N
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. J4[x,(iq(
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. Md>f
考题1 RUk<=! U
(a)部分考到的主要的知识点为: B2G5h baA
Business combination achieved in stages - subsidiary to subsidiary 9VUm=Z#`
Disposals - where control is retained a\&(Ua
- subsidiary to associate 1R2o6`_
Goodwill (full value method) Lk`k>Nn)
Intangible assets otz_nF;E
Investment property yF/< :
Provisions loeLj4" "
Foreign transaction PUE'Rr( Q
考生容易出错误的地方会出项在一下几方面: (I7&8$Zl
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. }+{*, z
2. Whether to recognize provision for restructuring. hINnb7 o
3. Calculation of retained earnings due to large amount of adjustments. iM /*&O}
考题2 +e0dV_T_>
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 5:l *Ib:s7
考题3 uXQ
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. yZ;k@t_WRD
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ]{AOh2Z.hv
考题4 ''(fH$pY
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. vn0cKz@
—— By P2 Lecture Emily Yao }RA3$%3
