【P2】Report on P2 Dec 09 sitting —— Emily Yao IfzW%UL
Report on P2 Dec 09 sitting /VHQ!
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 3R ?6{.
Question 1 Consolidated statement of financial position 50 marks 2 q}lSa7r
Professional and ethical behavior S]g`Ds<
Question 2 Impairment of assets 2 25 marks J/>9w
Question 3 Revenue recognition 25 marks 5J2tR6u-(
Measurement of financial liability <!a%GI
Events after the reporting period X$( YCb
Inventory valuation - lower of cost and NRV 7*C>4G
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Jointly controlled entity z ;lWr(-x
Accounting for entity XJ6=Hg4_O
Decommissioning cost .`~=1
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Jointly controlled assets
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Asset definition &'"dYZj{
Question 4 Financial instrument 25 marks ,tl(\4n
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. JWV n@)s
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 7*(K%e"U
考题1 |'!9mvt=
(a)部分考到的主要的知识点为: F-GrQd:O=
Business combination achieved in stages - subsidiary to subsidiary nq 9{{oe
Disposals - where control is retained n _eN|m?@
- subsidiary to associate +z O.|`+
Goodwill (full value method) V 7)<MY
Intangible assets 2'-o'z<
Investment property vC%Hc/&.}
Provisions , r,$x4*
Foreign transaction Rc#c^F<
考生容易出错误的地方会出项在一下几方面: RCY}JH>}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. WVdF/H
2. Whether to recognize provision for restructuring. 0I7 r{T
3. Calculation of retained earnings due to large amount of adjustments. V]
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考题2 "W@>lf?"
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!zU4!@qP
考题3 !~-@p?kW/
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. :8 9AYqT"
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. c;doxNd6
考题4 &w{:
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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. tE]Y=x[Ux
—— By P2 Lecture Emily Yao UUR` m
