【P2】Report on P2 Dec 09 sitting —— Emily Yao #kA/,qyM
Report on P2 Dec 09 sitting R\A5f\L9
09年12月P2 Corporate reporting 的考题结构和相关知识点为: wcsUb 9(
Question 1 Consolidated statement of financial position 50 marks BGLJ>zkq
Professional and ethical behavior d=xU
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Question 2 Impairment of assets 2 25 marks %:N5k +}
Question 3 Revenue recognition 25 marks r<UZ\ d -
Measurement of financial liability | "5NI'X?
Events after the reporting period h
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Inventory valuation - lower of cost and NRV s$ &:F4=?
Jointly controlled entity A$;U*7TJuO
Accounting for entity FGzB 7w#
Decommissioning cost ]hS4' 9lD
Jointly controlled assets 'F5&f9 A
Asset definition K> lA6i7?
Question 4 Financial instrument 25 marks Cb x/
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. l yF~E
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. # J)sz,)(
考题1 80![aj}z4G
(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 9,`WQ+OI
Disposals - where control is retained deQ0)A 4g
- subsidiary to associate XB
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Goodwill (full value method) $*H_0w Qc
Intangible assets oa}-=hG
Investment property h-<('w:A
Provisions vCFMO3
Foreign transaction .,
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考生容易出错误的地方会出项在一下几方面: Cc$!TZq=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ? Z
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2. Whether to recognize provision for restructuring. % E3
3. Calculation of retained earnings due to large amount of adjustments. Ldf<
考题2 yS@c2I602
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. } NMA($@A
考题3 4~P{H/ ]
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. W[ AX?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. H a[Bf*
考题4 Z Mt9'w;
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. U rm&4&y
—— By P2 Lecture Emily Yao vCb3Ra~L`
