【P2】Report on P2 Dec 09 sitting —— Emily Yao )Z
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Report on P2 Dec 09 sitting q51Uf_\/
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *nsAgGKKM^
Question 1 Consolidated statement of financial position 50 marks O1*NzY0Y%-
Professional and ethical behavior 78OIUNm`
Question 2 Impairment of assets 2 25 marks AN
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Question 3 Revenue recognition 25 marks i35 =Y~P-
Measurement of financial liability J6G(_(d
Events after the reporting period $Gv9m
Inventory valuation - lower of cost and NRV P(73!DT+
Jointly controlled entity mAW, ?h
Accounting for entity H0SQ"?
Decommissioning cost
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Jointly controlled assets jR#~I@q^
Asset definition ~JD n K o
Question 4 Financial instrument 25 marks (S`2[.j
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 6 ]pX>Xho
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. %T9 sz4V
考题1
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(a)部分考到的主要的知识点为: !i%"7tQ3$
Business combination achieved in stages - subsidiary to subsidiary |7pR)KH3
Disposals - where control is retained n`
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- subsidiary to associate _#}n~ }d
Goodwill (full value method) ,qrQ"r9
Intangible assets S&Ee,((E(
Investment property zC:wNz@zK
Provisions j>/ ,$H
Foreign transaction [mr9(m[F
考生容易出错误的地方会出项在一下几方面: =)`
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. J@ ktyd(P
2. Whether to recognize provision for restructuring. IMl!,(6;
3. Calculation of retained earnings due to large amount of adjustments. P?]aWJ
考题2 ;/ *6U
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. y&= ALx@
考题3 -+em!g'
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. t"YNgC ^
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. {E0z@D) U-
考题4 Pv+5K*"7Cg
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. 1G'`2ATF*
—— By P2 Lecture Emily Yao mTEx,
