【P2】Report on P2 Dec 09 sitting —— Emily Yao 1S(oi
Report on P2 Dec 09 sitting Kk =>"?&
09年12月P2 Corporate reporting 的考题结构和相关知识点为: }vB{6E+h/w
Question 1 Consolidated statement of financial position 50 marks } Tm+gJA
Professional and ethical behavior r`FTiPD. C
Question 2 Impairment of assets 2 25 marks YSB> WBS-<
Question 3 Revenue recognition 25 marks R$}Hv
Measurement of financial liability `xv Uq\
Events after the reporting period n@kJ1ee'
Inventory valuation - lower of cost and NRV |]q{ qsy
Jointly controlled entity }3Ke
Accounting for entity U%1M?vT/
Decommissioning cost tD}{/`{_t
Jointly controlled assets A`vRUl,c
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Asset definition K\ p Z
Question 4 Financial instrument 25 marks '^7Z]K <v
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. m|?1HCRXRI
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ;
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考题1 G^ <m0ew|
(a)部分考到的主要的知识点为: 9(=+OQ6
Business combination achieved in stages - subsidiary to subsidiary FR50y+h^$
Disposals - where control is retained "3 2Ua3m:G
- subsidiary to associate $i8oLSRV
Goodwill (full value method) AxJqLSfyb,
Intangible assets e5FF'~A%]
Investment property B B1_EdoG
Provisions ~QE?GL
Foreign transaction Vfq-H /+
考生容易出错误的地方会出项在一下几方面: ^N ;TCn
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 'R$/Qt; uA
2. Whether to recognize provision for restructuring. A #pH$s
3. Calculation of retained earnings due to large amount of adjustments. c0jTQMe4yl
考题2 /NPx9cLW^
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. rf^IJY[
考题3 Bz,Xg-k+
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. )WE OqaR]
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -yIx:*KI
考题4 tnb'\}V n
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. 8*VQw?{Uee
—— By P2 Lecture Emily Yao
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