【P2】Report on P2 Dec 09 sitting —— Emily Yao ??60,m:]
Report on P2 Dec 09 sitting X;v$5UKU
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )Gw~XtB2
Question 1 Consolidated statement of financial position 50 marks 6Htg5o|W
Professional and ethical behavior uvP2 W g t
Question 2 Impairment of assets 2 25 marks >K9#3
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Question 3 Revenue recognition 25 marks N-
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Measurement of financial liability 5NoI ~X
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Events after the reporting period u VyGk~
Inventory valuation - lower of cost and NRV OyV<u@[i
Jointly controlled entity 0sca4G0{
Accounting for entity :0 & X^]\
Decommissioning cost lKZB?Kk^w\
Jointly controlled assets z4M9M7)"
Asset definition 4lhw3,5
Question 4 Financial instrument 25 marks ;2' q_Btk4
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. a<}#HfC;'
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. GaX[C<Wt
考题1 r}[7x]sP
(a)部分考到的主要的知识点为: $un?0S
Business combination achieved in stages - subsidiary to subsidiary ./ Q,
Disposals - where control is retained MUfG?r\t
- subsidiary to associate bwiPS1+);
Goodwill (full value method) EF3Cdu{]P
Intangible assets b4^`DHRu6
Investment property ?v> ET2wD
Provisions `W/sP \3
Foreign transaction sBrI}[oyx
考生容易出错误的地方会出项在一下几方面: [kE." #
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. g~(E>6Y
2. Whether to recognize provision for restructuring. OO[F E3F
3. Calculation of retained earnings due to large amount of adjustments. Xp0F
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考题2 S26MDLk`R3
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. s(X;Eha
考题3 .{y
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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. ,U(1NK8o
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. "Ph^BU Ab
考题4 C8z{XSo
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. lz1 wO5%h
—— By P2 Lecture Emily Yao UTXSeNP
