【P2】Report on P2 Dec 09 sitting —— Emily Yao C. WX.Je
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: G?L HmTHg
Question 1 Consolidated statement of financial position 50 marks R3
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Professional and ethical behavior jZu[n)u'C
Question 2 Impairment of assets 2 25 marks SL Ws*aq
Question 3 Revenue recognition 25 marks r<9Iof4
Measurement of financial liability }n]Ng]KM`
Events after the reporting period _F6OM5F"N
Inventory valuation - lower of cost and NRV S5gyr&dm
Jointly controlled entity ef 8s<5"4
Accounting for entity Y xr>"KH6a
Decommissioning cost A=$04<nP8!
Jointly controlled assets d`QN^)F0 #
Asset definition w#ZoZZ wh
Question 4 Financial instrument 25 marks ]i|h(>QWP
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. sQYkQ81
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. &y\prip
考题1 .< ->C?#
(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 :vmH ]{R
Disposals - where control is retained ]N~2
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- subsidiary to associate UE8kpa)cQ
Goodwill (full value method) % "q
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Intangible assets d2*fLEsF
Investment property Q 1U\D
Provisions \Z ?9{J
Foreign transaction []\+k31D
考生容易出错误的地方会出项在一下几方面: LD+{o 4i
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. )MtF23k)g
3. Calculation of retained earnings due to large amount of adjustments. Lm iOhx
考题2 qLO4#CKCL6
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. ]3D0R;
考题3 W/=.@JjI
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. KN^=i5K+Y
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ^%d\q
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考题4 i[O& )N,c
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.
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—— By P2 Lecture Emily Yao K%,2=.
