【P2】Report on P2 Dec 09 sitting —— Emily Yao ~F[JupU
Report on P2 Dec 09 sitting q"VC#9 7`
09年12月P2 Corporate reporting 的考题结构和相关知识点为: o[aIQ|G
Question 1 Consolidated statement of financial position 50 marks G2w0r,[
Professional and ethical behavior JZ)w
Question 2 Impairment of assets 2 25 marks .5!Q(
Question 3 Revenue recognition 25 marks C 4K"eX,K
Measurement of financial liability h@ @ q:I=
Events after the reporting period I] Ws
Inventory valuation - lower of cost and NRV ^K 0oJg.E
Jointly controlled entity o3Z<tI8-V
Accounting for entity AA5 UOg\jI
Decommissioning cost ]%Lk#BA@A
Jointly controlled assets 4F,RlKHBl
Asset definition Q*8efzgs|
Question 4 Financial instrument 25 marks jdd3[
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. H=6-@+ !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. grE'ySX0
考题1 }*c[}
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(a)部分考到的主要的知识点为: mw*KLMo42
Business combination achieved in stages - subsidiary to subsidiary GpXU&A'r
Disposals - where control is retained H]( TSt<Q"
- subsidiary to associate ntn ~=oL
Goodwill (full value method) / 2Bf6
Intangible assets q3ebps9^
Investment property i2?TMM!Fe
Provisions :?:R5_Nd=
Foreign transaction Q&
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考生容易出错误的地方会出项在一下几方面: BHR(B]EI
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. P.3kcZ
2. Whether to recognize provision for restructuring. b
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3. Calculation of retained earnings due to large amount of adjustments. & sgzSX
考题2 %";ap8J04F
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. /J!~0~F
考题3 b$Q#Fv&P
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. 9PG3cCr?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }i52MI1-XP
考题4 NW~`oc)NS
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. UVD*GsBk
—— By P2 Lecture Emily Yao Lv@'v4.({
