【P2】Report on P2 Dec 09 sitting —— Emily Yao H$2<N@'4z
Report on P2 Dec 09 sitting :q_(=EA
09年12月P2 Corporate reporting 的考题结构和相关知识点为: `w@8i[2J
Question 1 Consolidated statement of financial position 50 marks _tJp@\rOz=
Professional and ethical behavior *c<=IcA
Question 2 Impairment of assets 2 25 marks y7ng/vqM7
Question 3 Revenue recognition 25 marks K.k%Tg [ ~
Measurement of financial liability Bf37/kkf(
Events after the reporting period ^m ^4LDt
Inventory valuation - lower of cost and NRV ~gz_4gzb
Jointly controlled entity |X :"AH"S
Accounting for entity R-Y07A
Decommissioning cost Ae,P&(
Jointly controlled assets <Sm@ !yx
Asset definition JHN{vB
Question 4 Financial instrument 25 marks L1'R6W~%dN
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. [
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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. WCc7 MK
考题1 .wj?}Fr?97
(a)部分考到的主要的知识点为: JDi\?m d.
Business combination achieved in stages - subsidiary to subsidiary n o6q3< re
Disposals - where control is retained n#F:(MSOp
- subsidiary to associate l]
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Goodwill (full value method) X=Qa TV
Intangible assets {G _ :#cep
Investment property x+niY;Z E
Provisions :m~R<BQ"
Foreign transaction v<+5B5"1
考生容易出错误的地方会出项在一下几方面: Npq_1L
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. W dM?{;
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2. Whether to recognize provision for restructuring. /_yJ;l /K
3. Calculation of retained earnings due to large amount of adjustments. K"lZwU\:On
考题2 NGsG4y^g?z
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. WX@ a2c.'
考题3 ces|HPBa&6
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. -_<rmR[:]
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %kB84dE
考题4 5
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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. 6|h~pH
—— By P2 Lecture Emily Yao Rn(6Fk?
