【P2】Report on P2 Dec 09 sitting —— Emily Yao xj1FCT2
Report on P2 Dec 09 sitting >:2B r(S
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 6b-j
Question 1 Consolidated statement of financial position 50 marks jK#[r[q{
Professional and ethical behavior Q t!X<.
Question 2 Impairment of assets 2 25 marks C2
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Question 3 Revenue recognition 25 marks h^u 9W7.
Measurement of financial liability f1Ak0s,zrc
Events after the reporting period FIB 9W@oao
Inventory valuation - lower of cost and NRV %*>ee[^L ,
Jointly controlled entity O{sb{kk
Accounting for entity c4T8eTK U
Decommissioning cost ~"oxytJ
Jointly controlled assets eyx;8v cM
Asset definition k"J [mT$b
Question 4 Financial instrument 25 marks ~@3X&E0S
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. j 'z}m+_?
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. D"5u N0Z
考题1 ]yTMWIx#
(a)部分考到的主要的知识点为: ql|ksios
Business combination achieved in stages - subsidiary to subsidiary 8z?q4
Disposals - where control is retained UR/l M,N;
- subsidiary to associate Z+ mesj?.
Goodwill (full value method) {}vB
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Intangible assets |{KZ<
Investment property dy 4!
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Provisions `M
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Foreign transaction LI>tN R~
考生容易出错误的地方会出项在一下几方面: gtcU'4~
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. }d,
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2. Whether to recognize provision for restructuring. R\L0
3. Calculation of retained earnings due to large amount of adjustments. HzW`j"\
考题2 S 1%/ee3
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. S{ v [6 5
考题3 u P'x{Pr)
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. zi^T ?<t
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. )czuJ5
考题4 1>JUI5 {
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. XQ+KI:g2
—— By P2 Lecture Emily Yao L*A9a
