【P2】Report on P2 Dec 09 sitting —— Emily Yao V7 >{,
Report on P2 Dec 09 sitting u=B,i #>s
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ;Z#DB$o\
Question 1 Consolidated statement of financial position 50 marks mvBUm-X
Professional and ethical behavior v&u8Ks
Question 2 Impairment of assets 2 25 marks ZQD w|*a@
Question 3 Revenue recognition 25 marks v:Z .8m8D
Measurement of financial liability zC$(/nZ
Events after the reporting period ZSW`/}Dp;
Inventory valuation - lower of cost and NRV yl~ h
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Jointly controlled entity u}KEH@yv
Accounting for entity &M+fb4:_
Decommissioning cost [3hOc/]s
Jointly controlled assets }MV=t7x 9+
Asset definition !CuLXuM
Question 4 Financial instrument 25 marks w24@KaKFo
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. ESv&x6H
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. 2o-Ie/"d \
考题1 $.r:
(a)部分考到的主要的知识点为: ,46k8%WW
Business combination achieved in stages - subsidiary to subsidiary )Waz bT@
Disposals - where control is retained mkt%|Kb.
- subsidiary to associate =ZN~*HLl}
Goodwill (full value method) fmq9u(!
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Intangible assets FG5t\!dt<
Investment property EXYr_$gRs
Provisions (SYSw%v$A
Foreign transaction 38eeRo
考生容易出错误的地方会出项在一下几方面: /CN`U7:E
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Mi_/
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2. Whether to recognize provision for restructuring. n6 a=(T
3. Calculation of retained earnings due to large amount of adjustments. WT>2eMK[
考题2 &\GB_UA
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. O9]+ Jd4W
考题3 Ta3qEV s
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. IPT\d^|f
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }Q m : g
考题4 X,h"%S<c#H
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. JA~v:e c
—— By P2 Lecture Emily Yao ]J7.d$7T
