【P2】Report on P2 Dec 09 sitting —— Emily Yao RY(\/W#$
Report on P2 Dec 09 sitting s\6kXR
09年12月P2 Corporate reporting 的考题结构和相关知识点为: yu' 2
Question 1 Consolidated statement of financial position 50 marks Jbud_.h9
Professional and ethical behavior 3:f<cy
Question 2 Impairment of assets 2 25 marks 9~^%v zM
Question 3 Revenue recognition 25 marks 1Y"[Qs]"mU
Measurement of financial liability Z)6gh{B08
Events after the reporting period ZLBv\VQ
Inventory valuation - lower of cost and NRV meHAa`
Jointly controlled entity $DmWK_A
Accounting for entity 5h9`lS2
Decommissioning cost +) #d+@-
Jointly controlled assets ;hz"`{(JY
Asset definition c5?;^a[
Question 4 Financial instrument 25 marks ZE@!s3\
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. 'J (4 arN
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. 3le/ (=&1
考题1 ~ N+bD
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary ef\Pu\'U
Disposals - where control is retained %t&5o>1C
- subsidiary to associate p!MOp-;-
Goodwill (full value method) $ d4^e& s
Intangible assets K<O1PrC
Investment property $6~D 2K
Provisions ] VifDFL}
Foreign transaction ; ?>xuC$
考生容易出错误的地方会出项在一下几方面: fLj#+h-!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. d&: ABI
2. Whether to recognize provision for restructuring. v,N*vqWS
3. Calculation of retained earnings due to large amount of adjustments. 8}3dwr;-
考题2 i]:T{2
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. _ECWS fZ
考题3 %t&n%dhJ
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. A2{u("^[6
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +$ KUy>
考题4 opQ%
