【P2】Report on P2 Dec 09 sitting —— Emily Yao O'Mo/
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Report on P2 Dec 09 sitting |mM K9OEu
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ^cUmLzM
Question 1 Consolidated statement of financial position 50 marks M2kvj'WWq
Professional and ethical behavior Vjdu9Ez
Question 2 Impairment of assets 2 25 marks ._E 6?
Question 3 Revenue recognition 25 marks |2Vhj
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Measurement of financial liability c>|1%
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Events after the reporting period qix$ }(P
Inventory valuation - lower of cost and NRV VGYx(
Jointly controlled entity ndmsXls
Accounting for entity }s7@0#j@a
Decommissioning cost XnwVK
Jointly controlled assets 7"_m?c8
Asset definition
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Question 4 Financial instrument 25 marks > `1K0?_
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. =ea'G>;[H
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. {xD\w^
考题1 =.`:jZG
(a)部分考到的主要的知识点为: `K7UWtp
Business combination achieved in stages - subsidiary to subsidiary D_N0j{E
Disposals - where control is retained P5JE = &M
- subsidiary to associate ptc.JB
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Goodwill (full value method) +C}s"qrb@
Intangible assets @*16agGg
Investment property Zt"#'1
Provisions <e?1&5 6
Foreign transaction KqL+R$??"(
考生容易出错误的地方会出项在一下几方面: 2/iBk'd
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1!%T<!A.
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. u?F^gIw
考题2 eP|_
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. * lJkk
考题3 !C& ^%a
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 8 7z]qE
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. kt#t-N;}x
考题4 U>i}C_7g
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. 0;L.h|R T(
—— By P2 Lecture Emily Yao ?$ Dc>