【P2】Report on P2 Dec 09 sitting —— Emily Yao RJeSi`19T)
Report on P2 Dec 09 sitting X1vNF|o~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: > MG>=A
Question 1 Consolidated statement of financial position 50 marks e2-Dq]p
Professional and ethical behavior 5 %}wV,Y
Question 2 Impairment of assets 2 25 marks /xJqJ_70X
Question 3 Revenue recognition 25 marks #*>E*#?t
Measurement of financial liability :L
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Events after the reporting period i L7VFo:Q
Inventory valuation - lower of cost and NRV vJ`.iRU |
Jointly controlled entity F6hmku>\1
Accounting for entity n$(p-po
Decommissioning cost @d&/?^dp6
Jointly controlled assets Y $ -3v.
Asset definition Bg8#qv
Question 4 Financial instrument 25 marks aV1lJ ;0
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. p#KW$OQ]8
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. >b
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考题1 f
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(a)部分考到的主要的知识点为: BN,>&1I
Business combination achieved in stages - subsidiary to subsidiary \ x >65;
Disposals - where control is retained X _$a,"'~)
- subsidiary to associate
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Goodwill (full value method) F%rHU5CkV
Intangible assets #;# 3%?
Investment property o K 9'
Provisions yGp z,X4x
Foreign transaction S|B$c E
考生容易出错误的地方会出项在一下几方面: 4ujvD ^
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. rx :z#"?I
2. Whether to recognize provision for restructuring. 5HS~op2n/
3. Calculation of retained earnings due to large amount of adjustments. 0D~ C
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考题2 /hv#CB> 1x
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. Ejq#~
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考题3 q|)Q9+6$+
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. n +1y
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. X%9*O[6{
考题4 Tx%VU8\?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. +' oX
—— By P2 Lecture Emily Yao W0cgI9
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