【P2】Report on P2 Dec 09 sitting —— Emily Yao g4i #1V=
Report on P2 Dec 09 sitting !#C)99L"F
09年12月P2 Corporate reporting 的考题结构和相关知识点为: k~& o
Question 1 Consolidated statement of financial position 50 marks oH= 4m~'V
Professional and ethical behavior 4I
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Question 2 Impairment of assets 2 25 marks y>4p~
Question 3 Revenue recognition 25 marks BL7>dZOa
Measurement of financial liability @ }ZGY^
Events after the reporting period t6j-?c('
Inventory valuation - lower of cost and NRV 5% 'o%`?i
Jointly controlled entity 4_WH
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Accounting for entity UC.8DaIPN
Decommissioning cost I{Rz,D uAL
Jointly controlled assets $f9 ,##/
Asset definition `..E Q BM
Question 4 Financial instrument 25 marks 6<#Sl w [
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. f]hBPk Z6
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. `Y0f st<,
考题1 ykJ
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(a)部分考到的主要的知识点为: n&(3
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Business combination achieved in stages - subsidiary to subsidiary r!CA2iK`
Disposals - where control is retained 1xq3RD
- subsidiary to associate e <kpcF5{\
Goodwill (full value method) =7#
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Intangible assets Hi$#!OU
Investment property }F~f&<GX6
Provisions \m@] G3=]
Foreign transaction /@6E3lh S
考生容易出错误的地方会出项在一下几方面: Q=^ktKMeR
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. '
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2. Whether to recognize provision for restructuring. ^*HVP*
3. Calculation of retained earnings due to large amount of adjustments. U<K|jsFo
考题2 |C^
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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. er#8D6*
考题3
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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. /5&3WG&<u
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. "0!~g/X`rK
考题4 8 .:B=A
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. +Kxe ymwr2
—— By P2 Lecture Emily Yao Z3OZPxm
