【P2】Report on P2 Dec 09 sitting —— Emily Yao ! 4qps$p{
Report on P2 Dec 09 sitting YYZs#_
09年12月P2 Corporate reporting 的考题结构和相关知识点为: gLXvw ]
Question 1 Consolidated statement of financial position 50 marks hB2s$QS
Professional and ethical behavior ^5FJ}MMJf
Question 2 Impairment of assets 2 25 marks kb>Vw<NtE
Question 3 Revenue recognition 25 marks !R] CmK
Measurement of financial liability BCa90
Events after the reporting period .dg 4gr \D
Inventory valuation - lower of cost and NRV Hm.&f2|(
Jointly controlled entity Wc Zo+r
Accounting for entity Hz!U_?
Decommissioning cost t9$AvE#a!=
Jointly controlled assets (:j+[3Ht
Asset definition s$DT .cvO
Question 4 Financial instrument 25 marks } K#&5E
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. iaaH
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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. OGE#wG"S
考题1 )LMBxy S
(a)部分考到的主要的知识点为: b Q9"GO<X
Business combination achieved in stages - subsidiary to subsidiary ,,wyydG
Disposals - where control is retained 0 ?&aV_:;X
- subsidiary to associate sa0^1$(<
Goodwill (full value method) 69<rsp(p
Intangible assets pT_e;,KW
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Investment property 0%&fUz36E6
Provisions %DND&0 `
Foreign transaction )z4kP09
考生容易出错误的地方会出项在一下几方面: KH@) +Rj
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1Hk<_no5
2. Whether to recognize provision for restructuring. 8^ ~ZNU-~v
3. Calculation of retained earnings due to large amount of adjustments. Bgo"JNM
考题2 q*<J $PI
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. W O \lny!
考题3 YiI:uG!|D
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. #(7R X}
考题4 z*k 3q`=>
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. G7kFo6Cb
—— By P2 Lecture Emily Yao HS5Ug'\446
