【P2】Report on P2 Dec 09 sitting —— Emily Yao <Dm Tj$
Report on P2 Dec 09 sitting Gp|JU Fo
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ;z >p 8N
Question 1 Consolidated statement of financial position 50 marks jD9lz-Y@
Professional and ethical behavior ^gg !Me
Question 2 Impairment of assets 2 25 marks p\D >z("
Question 3 Revenue recognition 25 marks X;EJ&g/
Measurement of financial liability +/ N1_
Events after the reporting period z7=fDe
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Inventory valuation - lower of cost and NRV <GfVMD
Jointly controlled entity lB:l)!]||=
Accounting for entity dR[o|r
Decommissioning cost 7),*3c ')
Jointly controlled assets r{ @ `o@q
Asset definition O@,i1ha%
Question 4 Financial instrument 25 marks 3$_2weZxYn
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. >q9{
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. v5 Y)al@
考题1 |- OHve4A
(a)部分考到的主要的知识点为: [.3sE
Business combination achieved in stages - subsidiary to subsidiary yq6LH
Disposals - where control is retained
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- subsidiary to associate <}2A=~
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Goodwill (full value method) Q
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Intangible assets UK:M:9
Investment property <^sAY P|
Provisions i'HST|!j
Foreign transaction vnZ/tF
考生容易出错误的地方会出项在一下几方面: "m>};.lj
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. NDo^B7 R-
2. Whether to recognize provision for restructuring. 0UjyMEiK
3. Calculation of retained earnings due to large amount of adjustments. R=86w_
考题2 C->[$HcRa
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. 8Mb$+^ zU
考题3 K#)bjxz
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. 8;.` {'r
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 4 Q&mC"
考题4 y`+<X{V5L
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. hvcR.f)C>
—— By P2 Lecture Emily Yao my=~"bw 4
