【P2】Report on P2 Dec 09 sitting —— Emily Yao seRf q&
Report on P2 Dec 09 sitting ![nL/
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ^ #Mp@HK
Question 1 Consolidated statement of financial position 50 marks u{h6 7N
Professional and ethical behavior cTS.yN({G
Question 2 Impairment of assets 2 25 marks 5IOGH*'U8
Question 3 Revenue recognition 25 marks wy8Q=X:vP
Measurement of financial liability ;obOr~Jx'5
Events after the reporting period Sc#3<nVg
Inventory valuation - lower of cost and NRV TOF V`7q;3
Jointly controlled entity r>7 +&s*yk
Accounting for entity vm{ 8x o
Decommissioning cost /zb/ am1#
Jointly controlled assets H(tC4'tA
Asset definition Qe\vx1GRLH
Question 4 Financial instrument 25 marks W$2 \GPJt
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 6)*B%$?x
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. "(vK.-T
考题1 ~\i(bFd)
(a)部分考到的主要的知识点为: 7(uz*~Z?`0
Business combination achieved in stages - subsidiary to subsidiary bJ 2>@|3*
Disposals - where control is retained MmfBF
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- subsidiary to associate g1}:;VG=
Goodwill (full value method) WJu(,zM?G
Intangible assets x,]x>Up
Investment property GlTpK^.
Provisions /e[m;+9^&
Foreign transaction T/2k2r4PD
考生容易出错误的地方会出项在一下几方面: J*MH
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. "]kzt ux
2. Whether to recognize provision for restructuring. M_Q`9
3. Calculation of retained earnings due to large amount of adjustments. `GW&*[.7
考题2 ^<-)rzTI
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. :Yn.Wv
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考题3 Q{?\qCrrYl
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. n|6G\99l+M
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. jex\ 5
考题4 F' OO{nF
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. FU/:'/ L
—— By P2 Lecture Emily Yao r5ldK?=k+*
