【P2】Report on P2 Dec 09 sitting —— Emily Yao q|*^{(tWs
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?^VPO%
Question 1 Consolidated statement of financial position 50 marks 6Vnq|;W3Zv
Professional and ethical behavior $udhTI#,
Question 2 Impairment of assets 2 25 marks aL1%BGlmZ<
Question 3 Revenue recognition 25 marks xMr,\r'+
Measurement of financial liability prZ
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Events after the reporting period qyM/p. mP
Inventory valuation - lower of cost and NRV \3hA_{ w
Jointly controlled entity ]g-%7g|
Accounting for entity Zv!`R($
Decommissioning cost ?^voA.Bv<
Jointly controlled assets u1meys a{0
Asset definition \ %<M[r=
Question 4 Financial instrument 25 marks vAX ( 3
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. ,l~<|\4,wv
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. hDxq9EF
考题1 9gg{
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(a)部分考到的主要的知识点为: @1CXc"IgA
Business combination achieved in stages - subsidiary to subsidiary >Y>R1b%
Disposals - where control is retained F! !HwI
- subsidiary to associate 6]v}
Goodwill (full value method) G _cJI
Intangible assets 6x^$W ]R
Investment property l~E~! MR
Provisions O c L7] b0
Foreign transaction uzdPA'u
考生容易出错误的地方会出项在一下几方面: w0!$ow.l
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. [v~,|N>w
2. Whether to recognize provision for restructuring. I
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3. Calculation of retained earnings due to large amount of adjustments. n^nE&'[?0g
考题2 n#+EG3
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. N,TV?Q5l7
考题3 6:5K?Yo
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. FMdu30JV
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ? Ek)" l
考题4 3y)\dln
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. .I:rb~ &
—— By P2 Lecture Emily Yao \:;M FG'
