【P2】Report on P2 Dec 09 sitting —— Emily Yao a(nlTMfu
Report on P2 Dec 09 sitting \e*]Ls#jS
09年12月P2 Corporate reporting 的考题结构和相关知识点为: %J(:ADu]
Question 1 Consolidated statement of financial position 50 marks e6*8K@LHB
Professional and ethical behavior G{}VPcrbC
Question 2 Impairment of assets 2 25 marks FP z9N@M%Q
Question 3 Revenue recognition 25 marks V
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Measurement of financial liability 54 T`OE
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Events after the reporting period [, Gg^*umS
Inventory valuation - lower of cost and NRV u 9e@a9c
Jointly controlled entity )nkY_' BV
Accounting for entity .('SW\u-
Decommissioning cost _6Sp QW
Jointly controlled assets t.<i:#rj>l
Asset definition q9"96({ \@
Question 4 Financial instrument 25 marks y[;>#j$
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. 1EK *g;H
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. D.:Zx
考题1 6K^ #?Bn;
(a)部分考到的主要的知识点为: kiEa<-]
Business combination achieved in stages - subsidiary to subsidiary O - wzz
Disposals - where control is retained O.? JmE
- subsidiary to associate >4TO=i
Goodwill (full value method) K(4_a``05
Intangible assets |!ELV 7?(
Investment property dtDFoETz
Provisions 9 hl_|r~%*
Foreign transaction \bXa&Lq
考生容易出错误的地方会出项在一下几方面: 10&8-p1/mc
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Rq -ZL{LR7
2. Whether to recognize provision for restructuring. pglVR </
3. Calculation of retained earnings due to large amount of adjustments. ZJoM?g~WFI
考题2 F ,kZU$
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. U{mYTN*:j$
考题3 KNl$3n
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. _`X:jj>
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. + {]j]OP
考题4 iZmcI;?u
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. >P(.:_ ^p
—— By P2 Lecture Emily Yao HS$r8`S?)
