【P2】Report on P2 Dec 09 sitting —— Emily Yao !" &-k:|g
Report on P2 Dec 09 sitting EUVD)+i t
09年12月P2 Corporate reporting 的考题结构和相关知识点为: a)c;z@r
Question 1 Consolidated statement of financial position 50 marks o!U(=:*b
Professional and ethical behavior J
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Question 2 Impairment of assets 2 25 marks NHe)$%a=H
Question 3 Revenue recognition 25 marks 7U?#Xi5
Measurement of financial liability 0pG + yec
Events after the reporting period !Q5,Zhgr
Inventory valuation - lower of cost and NRV o`!#io
Jointly controlled entity Lu sd kc7
Accounting for entity '[HQ}Wvn
Decommissioning cost l9OpaOVfJ
Jointly controlled assets #I*{_|}=
Asset definition ^fH)E"qq5
Question 4 Financial instrument 25 marks `9gV8u
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. KLj=M;$:K
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/fF )@|
考题1 R4P&r
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(a)部分考到的主要的知识点为: IG{Me
Business combination achieved in stages - subsidiary to subsidiary 6 0 cQ3.e
Disposals - where control is retained <SQR";
- subsidiary to associate .MRN)p
Goodwill (full value method) `(`-S
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Intangible assets uv8k ea .(
Investment property N)Q.P'`N
Provisions $Dx*[.M3>
Foreign transaction [CfZE
考生容易出错误的地方会出项在一下几方面: Pk;yn;
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. []aw;\7}Y
2. Whether to recognize provision for restructuring. _+nk3-yQw
3. Calculation of retained earnings due to large amount of adjustments. 4nP4F +
考题2 g|->W]q@;
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. @"A
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考题3 WVhQ?2@ }
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. R4R\ B
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >)='.aR<
考题4 8 5)C7tJ-g
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. u\=
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—— By P2 Lecture Emily Yao 'q_ Z
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