【P2】Report on P2 Dec 09 sitting —— Emily Yao H_f2:Za
Report on P2 Dec 09 sitting <m gTWv
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Y},GZ ^zqy
Question 1 Consolidated statement of financial position 50 marks 2u H\8A+'f
Professional and ethical behavior 3rdxXmx
Question 2 Impairment of assets 2 25 marks `ip69 IF2*
Question 3 Revenue recognition 25 marks
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Measurement of financial liability kJpHhAn 4
Events after the reporting period 4 ^}PnU7z
Inventory valuation - lower of cost and NRV n.UM+2G
Jointly controlled entity Hwc8i"{9y\
Accounting for entity [a*>@IR
Decommissioning cost &r%^wfp
Jointly controlled assets 1% %Tm"
Asset definition > 5:e1a?9
Question 4 Financial instrument 25 marks `a-T95IFy
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. #UeU:RJ1
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. Q>g$)-8
考题1 "8 TMAF|i4
(a)部分考到的主要的知识点为: g)6 k?Y
Business combination achieved in stages - subsidiary to subsidiary }'v ?Qq
Disposals - where control is retained E1w X G
- subsidiary to associate ?G<I N)
Goodwill (full value method) wTbIS~!gF
Intangible assets N!&VBx^z
Investment property "A`'~]/hE
Provisions Z'bMIdV
Foreign transaction 7+r5?h|
考生容易出错误的地方会出项在一下几方面: JT ^0AZ _*
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. rGL{g& _
2. Whether to recognize provision for restructuring. (\Zo"x;(
3. Calculation of retained earnings due to large amount of adjustments. CnA)>4E*'
考题2 e1 }0f8%
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. +%$V?y
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考题3 m 4LM10
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. 4c@F .I
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :!FwF65
考题4 bdh gHjz
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. b#j5fEY
—— By P2 Lecture Emily Yao %d\+(:uu/
