【P2】Report on P2 Dec 09 sitting —— Emily Yao p/ (Z2N"
Report on P2 Dec 09 sitting c[ZrQJ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: u9 &$`N_G
Question 1 Consolidated statement of financial position 50 marks "|X'qKS(H{
Professional and ethical behavior }B'-*)^|e{
Question 2 Impairment of assets 2 25 marks W+a/>U
Question 3 Revenue recognition 25 marks .6` r`|=
Measurement of financial liability uZL]mwkj]
Events after the reporting period
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Inventory valuation - lower of cost and NRV aM
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Jointly controlled entity A8.n oV
Accounting for entity )IcSdS0@M
Decommissioning cost <<01@Q <
Jointly controlled assets r x9*/Q0F
Asset definition wKpB H}
Question 4 Financial instrument 25 marks F9eE Q{L
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ,^G+ <T6
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. H/ {@eaV
考题1
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(a)部分考到的主要的知识点为: W kiT,(i
Business combination achieved in stages - subsidiary to subsidiary r{.p Xf
Disposals - where control is retained -7&ywgxl
- subsidiary to associate _S{TjGZ&
Goodwill (full value method) OpaRQ=
Intangible assets a"-uJn
Investment property bRu 9*4t
Provisions T!]rd N!
Foreign transaction 32K& IfV
考生容易出错误的地方会出项在一下几方面: 4tm%F\Izy
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. (H uvo9
2. Whether to recognize provision for restructuring. N*36rR$^
3. Calculation of retained earnings due to large amount of adjustments. `n>|rd
考题2 1\(
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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. }169]!R
考题3 fYPu%M N7
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. SY5}Bu#
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -ZE YzZqY
考题4 :lXY% [!6P
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. ]AA|BeL?|
—— By P2 Lecture Emily Yao zd%f5L('
