【P2】Report on P2 Dec 09 sitting —— Emily Yao :)FNhx3
Report on P2 Dec 09 sitting A$L:, b(
09年12月P2 Corporate reporting 的考题结构和相关知识点为: G&4D0f
Question 1 Consolidated statement of financial position 50 marks K??jV&Xor
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks BgY|v
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Question 3 Revenue recognition 25 marks dTte4lh
Measurement of financial liability ft0tRv(s:
Events after the reporting period L=P8; Gj)
Inventory valuation - lower of cost and NRV ^==Tv+T9U
Jointly controlled entity s!1/Bm|_T
Accounting for entity @g*[}`8]y
Decommissioning cost Y@q ugQ M>
Jointly controlled assets o@C|*TXN
Asset definition N
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Question 4 Financial instrument 25 marks g4;|u K;
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. /UaQ 2 h\
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. j)Z0K$z=
考题1 qL
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(a)部分考到的主要的知识点为: *z_`$Y
Business combination achieved in stages - subsidiary to subsidiary #Yy5@A}`o
Disposals - where control is retained eKU4"XTk
- subsidiary to associate h]IoH0 /
Goodwill (full value method) jR*iA3LDo
Intangible assets , 10+Sh
Investment property - O?A"
Provisions m}2hIhD9
Foreign transaction )QmmI[,tq
考生容易出错误的地方会出项在一下几方面: (&, E}{p9
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. OC\cN%qlw
2. Whether to recognize provision for restructuring. $"#M:V @
3. Calculation of retained earnings due to large amount of adjustments. {}=5uU 2Tu
考题2 `V.tqZF
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. !"aGo1 $$
考题3 {96NtR 0Z
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. T~4HeEG>uH
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. j
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考题4 #W8c)gkG9
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. nhd.c2t\
—— By P2 Lecture Emily Yao =c]We: I
