【P2】Report on P2 Dec 09 sitting —— Emily Yao v+
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Report on P2 Dec 09 sitting _Q}vPSJviC
09年12月P2 Corporate reporting 的考题结构和相关知识点为: _q`f5*Z[
Question 1 Consolidated statement of financial position 50 marks JjQ9AJ?-V
Professional and ethical behavior K4^ mG
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks H
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Measurement of financial liability +6f[<^K#
Events after the reporting period >/y+;<MZ
Inventory valuation - lower of cost and NRV b#:!b
Jointly controlled entity XO}v8nWV
Accounting for entity Zmy:Etqi
Decommissioning cost X,`e1nsR
Jointly controlled assets d2 *uY.,
Asset definition 8v\^,'@
Question 4 Financial instrument 25 marks n(jrK9]
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. ;% 4N@Z
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. :6W * ;<o
考题1 y@\J7 h:
(a)部分考到的主要的知识点为: 8C<%Y7) /
Business combination achieved in stages - subsidiary to subsidiary MzIn~[\
Disposals - where control is retained 6<9gVh<=w
- subsidiary to associate G/&Wc2k
Goodwill (full value method) R9InUX"k
Intangible assets |. LE`
Investment property I->4Q&3
Provisions ]SNcL
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Foreign transaction rF=\H3`p3
考生容易出错误的地方会出项在一下几方面: vS G vv43G
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. `D0H u!;
2. Whether to recognize provision for restructuring. _[ S<Cb*1
3. Calculation of retained earnings due to large amount of adjustments. ^ 4{"h
考题2 VH
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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. Og(|bs!6
考题3 "M=1Eb$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. Dh .<&ri
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Ypw:Vp
考题4 @fI 2ZWN|
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. {S5 j;
—— By P2 Lecture Emily Yao Vnnl~|Xx
