【P2】Report on P2 Dec 09 sitting —— Emily Yao -?YT Q@ W
Report on P2 Dec 09 sitting KW|\)83$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: p;u 1{
Question 1 Consolidated statement of financial position 50 marks Z 5)_B,E:X
Professional and ethical behavior :IVk_[s
Question 2 Impairment of assets 2 25 marks $ # !UGY
Question 3 Revenue recognition 25 marks Ed^uA+ D
Measurement of financial liability VwOG?5W/
Events after the reporting period JYg% ~tW'
Inventory valuation - lower of cost and NRV 3 IWLBc
Jointly controlled entity U7B/t3,=U
Accounting for entity a\{1UD
Decommissioning cost I !@s6tG
Jointly controlled assets y3cf[Q
Asset definition 6v gB qn[
Question 4 Financial instrument 25 marks ![ @T iM
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. * K,
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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. V'"I9R'1
考题1 F?8BS*r_
(a)部分考到的主要的知识点为: /$9BPjO{
Business combination achieved in stages - subsidiary to subsidiary k]Alp;hVd
Disposals - where control is retained -!|WZ
- subsidiary to associate 6hM]%
Goodwill (full value method) . B'UQ|NR
Intangible assets 7k] RO
Investment property }{5mH:
Provisions ^.D}k
Foreign transaction v.
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考生容易出错误的地方会出项在一下几方面: 8wII{FHX
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ;Rhb@] X
2. Whether to recognize provision for restructuring. T s(t:^
3. Calculation of retained earnings due to large amount of adjustments. 8VP"ydg-U
考题2 .~q)eV
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. WgA`kT
考题3 3$c
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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. \9] I#Ih}M
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. wy{ \/?~c
考题4 w{3Q( =&
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. Re*| $r#
—— By P2 Lecture Emily Yao G [3k
