【P2】Report on P2 Dec 09 sitting —— Emily Yao <"{+
Report on P2 Dec 09 sitting (
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: H o:}Bn
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Question 1 Consolidated statement of financial position 50 marks E ^'C " 6
Professional and ethical behavior /XbY<pj
Question 2 Impairment of assets 2 25 marks Sk!v,gx
Question 3 Revenue recognition 25 marks J J*0M(GG
Measurement of financial liability OcLg3.:L
Events after the reporting period 6Lav .x\W
Inventory valuation - lower of cost and NRV |UABar b
Jointly controlled entity \qRjXadj
Accounting for entity R20a(4 m
Decommissioning cost ~x9 W{B]
Jointly controlled assets e=YO.HT
Asset definition Z={UM/6w
Question 4 Financial instrument 25 marks $Cu t
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. (4E.Li<O
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. s= 3EBh
考题1 5Q2T
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(a)部分考到的主要的知识点为: /QM0.{Ypl
Business combination achieved in stages - subsidiary to subsidiary tOu90gu
Disposals - where control is retained q\-x g*'
- subsidiary to associate *#3voJjV(
Goodwill (full value method)
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Intangible assets {^2({A#&
Investment property w;z@py
Provisions v GulM<YY
Foreign transaction q{jk.:;'
考生容易出错误的地方会出项在一下几方面: D>,$c
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. QYFN:XZ
2. Whether to recognize provision for restructuring. @#G6z`,
3. Calculation of retained earnings due to large amount of adjustments. H@ 1[SKBl
考题2 oX%P
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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. \emT:Frb
考题3 9`h pa-m@
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. 0e[ tKn(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. sPZV>Q:zY
考题4 )dUd `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. *m `KU+o-u
—— By P2 Lecture Emily Yao z+ 5 u/t
