【P2】Report on P2 Dec 09 sitting —— Emily Yao ]5'*^rz ^
Report on P2 Dec 09 sitting Q
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: fN9{@)2Mz
Question 1 Consolidated statement of financial position 50 marks 8r( Vz
Professional and ethical behavior * JOK8[Qn
Question 2 Impairment of assets 2 25 marks dX?j /M-
Question 3 Revenue recognition 25 marks \%r#>8c8
Measurement of financial liability u$w.'lK
Events after the reporting period w hI4@#
Inventory valuation - lower of cost and NRV BFNO yv
Jointly controlled entity _kD5pC =
Accounting for entity
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Decommissioning cost RY5e%/bg~U
Jointly controlled assets z fU Do`V~
Asset definition XU'(^Y8Imz
Question 4 Financial instrument 25 marks l&H-<Z.8m
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. 2 Wcu.
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. (s'xO~p
考题1 C?. ;3 h
(a)部分考到的主要的知识点为: o9sQ!
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Business combination achieved in stages - subsidiary to subsidiary T#&1q]P1F
Disposals - where control is retained X}[1Y3~y
- subsidiary to associate -n:2US<
Goodwill (full value method) l "8g9z
Intangible assets m#h`i W
Investment property #7fOH
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Provisions 9E RdjS
Foreign transaction *42KLns
考生容易出错误的地方会出项在一下几方面: $;g*s?F*
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. [CHN3&l-5S
2. Whether to recognize provision for restructuring. X
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3. Calculation of retained earnings due to large amount of adjustments. eHx {[J?
考题2 0,0WdJAe
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. } ll&EB
考题3 _ ~Lu%
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.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. q4:zr
考题4 Q*1Avy6]
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. Fmn_fW 6
—— By P2 Lecture Emily Yao K*~x y bA
