【P2】Report on P2 Dec 09 sitting —— Emily Yao xGs}hVlZiC
Report on P2 Dec 09 sitting ~yv7[`+Tgg
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Ai/X*y:[?
Question 1 Consolidated statement of financial position 50 marks ljFq ;!I5
Professional and ethical behavior y3~=8!Tj?Q
Question 2 Impairment of assets 2 25 marks 4m*)( "H
Question 3 Revenue recognition 25 marks s5~k]"{j
Measurement of financial liability sXVl4!=l6
Events after the reporting period O|Uz)Y94
Inventory valuation - lower of cost and NRV %QP[/5vQ
Jointly controlled entity /x3*oO1
Accounting for entity 0 C4eer+D
Decommissioning cost w>W #cTt
Jointly controlled assets n%E,[JT
Asset definition (MGg r
Question 4 Financial instrument 25 marks ly[yn{
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. Yp\n= #$[
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. _8G
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考题1 a4: GGzt
(a)部分考到的主要的知识点为: , gV#x7IW
Business combination achieved in stages - subsidiary to subsidiary p)biOG
Disposals - where control is retained aoy Be|H~=
- subsidiary to associate 1UP
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Goodwill (full value method) v[L+PD
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Intangible assets K0w}l" )A
Investment property ?Q:SV
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Provisions }s,NM%oI
Foreign transaction j!+j Lm! l
考生容易出错误的地方会出项在一下几方面: 8eqTA 8$?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. A f'&, 1=q
2. Whether to recognize provision for restructuring. 99y WUC,
3. Calculation of retained earnings due to large amount of adjustments. =.`\V]
考题2 [O3:?BNY
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. ]zx%"SUM
考题3 a1pp=3Pd?~
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. 3IYF vq~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. y._'o7 %
考题4 UL[,A+X8D
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. Y0(4]X \ey
—— By P2 Lecture Emily Yao L{/%
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