【P2】Report on P2 Dec 09 sitting —— Emily Yao )j[rm
Report on P2 Dec 09 sitting UvtSNP&/2d
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8=#J:LeXj
Question 1 Consolidated statement of financial position 50 marks d fmx
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Professional and ethical behavior c88I"5@[bD
Question 2 Impairment of assets 2 25 marks ??!+2G#%!
Question 3 Revenue recognition 25 marks @+3@Z?!SZ
Measurement of financial liability G/*0*&fW
Events after the reporting period /5y*ZIq]e
Inventory valuation - lower of cost and NRV y~cDWD <h
Jointly controlled entity ;
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Accounting for entity +Xg]@IS-eg
Decommissioning cost nz=X/J6
Jointly controlled assets Z,~ EH
Asset definition ? 1 z." &
Question 4 Financial instrument 25 marks (\Qk XrK
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. w lM"Zt
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. +H7lkbW
考题1 7;UUS1
(a)部分考到的主要的知识点为: T@ [*V[
Business combination achieved in stages - subsidiary to subsidiary 1Ue;hu'q:
Disposals - where control is retained q DQ$Zq[
- subsidiary to associate D- [` wCa,
Goodwill (full value method) j(`L)/ |O
Intangible assets %b
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Investment property g)<t=+a
Provisions XkWO
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Foreign transaction O+Zt*jN;
考生容易出错误的地方会出项在一下几方面: CCp8 ,
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. J8T?=% ?=
2. Whether to recognize provision for restructuring. $LLy#h?V]
3. Calculation of retained earnings due to large amount of adjustments. `(r [BV|h}
考题2 ctv =8SFv(
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. b|cUKsL5
考题3 Z>) (yi9+
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. Hvn{aLa.
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. zF6]2Y?k%
考题4 F0O/SI(cA
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. @c<*l+Qc
—— By P2 Lecture Emily Yao Pw^ lp'dO
