【P2】Report on P2 Dec 09 sitting —— Emily Yao 8
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Report on P2 Dec 09 sitting rNp#5[e
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ~Wv?p4
Question 1 Consolidated statement of financial position 50 marks ;O>fy:$'
Professional and ethical behavior gu&oCT
Question 2 Impairment of assets 2 25 marks 7C^ nk
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Question 3 Revenue recognition 25 marks D3ad2vH
Measurement of financial liability ^Yz05\
Events after the reporting period PD4E&k
Inventory valuation - lower of cost and NRV "
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Jointly controlled entity G> >_G<x
Accounting for entity DcHMiiVM
Decommissioning cost ry"zec
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Jointly controlled assets &.B6P|N'
Asset definition eRbO Hj1
Question 4 Financial instrument 25 marks L~~Yh{<
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. >j3N-;o@?
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Fwqf4&/
考题1 YZ@-0_Z
(a)部分考到的主要的知识点为: nrBitu,
Business combination achieved in stages - subsidiary to subsidiary Jmx}r,j
Disposals - where control is retained T(F8z5s5
- subsidiary to associate ,pzCJ@5
Goodwill (full value method) qC1@p?8$
Intangible assets ]9Hy
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Investment property gG>>ynn
Provisions c2/HY8ttRD
Foreign transaction ;0'v`ob'.?
考生容易出错误的地方会出项在一下几方面: >Z%`&D~u
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =@o}
2. Whether to recognize provision for restructuring. Q2Rj0E`
3. Calculation of retained earnings due to large amount of adjustments. 3FN? CN] O
考题2 *2F}e4v
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. P_U-R%f
考题3 M-Bw9`#Jw
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. Km7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. {J$aA6t:"T
考题4 Z
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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. %3j5Q
—— By P2 Lecture Emily Yao 6*7&X#gG