【P2】Report on P2 Dec 09 sitting —— Emily Yao iRQ!J1SGcG
Report on P2 Dec 09 sitting S
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: =[B\50]
Question 1 Consolidated statement of financial position 50 marks _$~ >O7
Professional and ethical behavior +VIA@`4
Question 2 Impairment of assets 2 25 marks V kQ@c;C
Question 3 Revenue recognition 25 marks }EK{U M9y
Measurement of financial liability I^NDJdxd
Events after the reporting period #<{v~sVp&
Inventory valuation - lower of cost and NRV `TrWtSwv
Jointly controlled entity Ge^`f<f
Accounting for entity PR:k--)D
Decommissioning cost s68(jYC7[
Jointly controlled assets X9 x`
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Asset definition 0TU 3
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Question 4 Financial instrument 25 marks O?uICnmi6
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. d:kB Zrq
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Bf{u:TCK
考题1 c -w #`
(a)部分考到的主要的知识点为: 4G&`&fff]
Business combination achieved in stages - subsidiary to subsidiary Knwy%5.Z
Disposals - where control is retained |T:R.=R$~
- subsidiary to associate Q,U0xGGz
Goodwill (full value method) gZ @ +62
Intangible assets \!u<)kkyT
Investment property Sd7jd ?#9'
Provisions {j2V k)\[i
Foreign transaction H:fKv7XL
考生容易出错误的地方会出项在一下几方面: hU?DLl:bXF
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 3>O|i2U
2. Whether to recognize provision for restructuring. ORM>|
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3. Calculation of retained earnings due to large amount of adjustments. Q}BMvR 9w
考题2 AuNUW0/
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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. e@D_0OZ
考题3 gV_v5sk
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. )[rVg/ m
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. lF}[ YL
考题4 k^5Lv #Z
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. qO6M5g:
—— By P2 Lecture Emily Yao (7 I|lf
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