【P2】Report on P2 Dec 09 sitting —— Emily Yao oaj.5hM
Report on P2 Dec 09 sitting Z(q]rX5"
09年12月P2 Corporate reporting 的考题结构和相关知识点为: y{M7kYWtHV
Question 1 Consolidated statement of financial position 50 marks ~C{:G;Iy0
Professional and ethical behavior {+lU 4u
Question 2 Impairment of assets 2 25 marks k{r<S|PK0
Question 3 Revenue recognition 25 marks S/ oD`
Measurement of financial liability ZY<R Nwu
Events after the reporting period
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Inventory valuation - lower of cost and NRV O1\4WG%
Jointly controlled entity qb;b.P?~D$
Accounting for entity #e.x]v:
Decommissioning cost .
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Jointly controlled assets 2=?3MXcjy
Asset definition uG -+&MU?
Question 4 Financial instrument 25 marks `a52{Wa
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. dw;<Q
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. 8pEA3py
考题1 ;HCK iHC
(a)部分考到的主要的知识点为: ) &E]
Business combination achieved in stages - subsidiary to subsidiary F ;_c x
Disposals - where control is retained &yP|t":HWX
- subsidiary to associate &w9*pJR %
Goodwill (full value method) E q4tc Z
Intangible assets ]-t>F
Investment property NU_^*@k
Provisions " O
r1 f C
Foreign transaction T
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考生容易出错误的地方会出项在一下几方面: .RmFYV0,
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. .<vXj QE
2. Whether to recognize provision for restructuring. CA|l|
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3. Calculation of retained earnings due to large amount of adjustments. (Q*x"G#4>
考题2 r?u4[
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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. Ytc[ kp
考题3 i%!<9D~n
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. 4"|3 pMr
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. <#8}
