【P2】Report on P2 Dec 09 sitting —— Emily Yao 1*fA >v
Report on P2 Dec 09 sitting ( yfT kBy
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *M:Bhw
Question 1 Consolidated statement of financial position 50 marks 7nmo
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Professional and ethical behavior - g0> >{M'
Question 2 Impairment of assets 2 25 marks Y~R wsx
Question 3 Revenue recognition 25 marks |{
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Measurement of financial liability f@0`,
Events after the reporting period &>o)7H];
Inventory valuation - lower of cost and NRV [ C$ 0HW
Jointly controlled entity H<
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Accounting for entity \1Zf Sc
Decommissioning cost a| .u;
Jointly controlled assets uT1x\Rt|e
Asset definition e\<I:7%Rg
Question 4 Financial instrument 25 marks =u(fP" |{
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. (k?OYz]c
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. &kG<LGXP#
考题1 6{M.S}.^
(a)部分考到的主要的知识点为: > L%%B-
Business combination achieved in stages - subsidiary to subsidiary bm;4NA?Gg
Disposals - where control is retained pfT7
- subsidiary to associate E O
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Goodwill (full value method) QU t!fF@t
Intangible assets V+^\SiM
Investment property $ [Fk>d
Provisions Z]tz <YSkG
Foreign transaction P.o W#Je
考生容易出错误的地方会出项在一下几方面: mWh:,[o
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. {'1,JwSmb
2. Whether to recognize provision for restructuring. @:63OLlrG
3. Calculation of retained earnings due to large amount of adjustments. (< h,R@:
考题2 Sz
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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. 6R25Xfm_|
考题3 FB@G.
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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. p s2C8;zT
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. n3( HA
考题4 GB#7w82
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. -a3C3!!
—— By P2 Lecture Emily Yao b#sO1MXv
