【P2】Report on P2 Dec 09 sitting —— Emily Yao Z/G?w D|B
Report on P2 Dec 09 sitting 1"wZ [.
09年12月P2 Corporate reporting 的考题结构和相关知识点为: P$# {a2
Question 1 Consolidated statement of financial position 50 marks ZG$PW< 73~
Professional and ethical behavior <^d
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Question 2 Impairment of assets 2 25 marks +x]3 - s
Question 3 Revenue recognition 25 marks Bdr'd? u<A
Measurement of financial liability H&So Vi_V
Events after the reporting period b rEA-xNWQ
Inventory valuation - lower of cost and NRV svvl`|n%
Jointly controlled entity 4A)@,t9+
Accounting for entity (sqI:
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Decommissioning cost * ry}T=
Jointly controlled assets 9Q>85IiT
Asset definition 0s! ';g Q
Question 4 Financial instrument 25 marks mlix^P
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. 9>k_z&<
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. <7
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考题1 *!^ l
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(a)部分考到的主要的知识点为: Xv
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Business combination achieved in stages - subsidiary to subsidiary VRB !u420
Disposals - where control is retained !2F X l;
- subsidiary to associate N |e#&
Goodwill (full value method) bbs'>D 3
Intangible assets S eh(G
Investment property $pJw
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Provisions 2D2}
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Foreign transaction i]15g@
考生容易出错误的地方会出项在一下几方面: ):lH
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 5tl( $j
2. Whether to recognize provision for restructuring. z\`tn z7>$
3. Calculation of retained earnings due to large amount of adjustments. 722:2 {
考题2 u{&#Gci
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 ;G#
考题3 4n} a%ocv^
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. Ay0.D FL
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. G^V a$ike
考题4 6aKfcvf &
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. ^Lv )){t
—— By P2 Lecture Emily Yao iAo /Dnp2J
