【P2】Report on P2 Dec 09 sitting —— Emily Yao 8KRm>-H)
Report on P2 Dec 09 sitting A+*M<
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: X TpYf
Question 1 Consolidated statement of financial position 50 marks (j;s6g0
Professional and ethical behavior ?sV0T)u k
Question 2 Impairment of assets 2 25 marks M<oIo 036
Question 3 Revenue recognition 25 marks Md_S};!QN6
Measurement of financial liability uh'{+E;=
Events after the reporting period T !C39
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Inventory valuation - lower of cost and NRV ].=&^0cg
Jointly controlled entity >[;+QVr;
Accounting for entity HV@ C@wmg
Decommissioning cost BwwOa O@L
Jointly controlled assets Vo^
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Asset definition F )' kN2
Question 4 Financial instrument 25 marks n}(/>? /
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. P! @b:.$
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. )
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考题1 zKB$n. H
(a)部分考到的主要的知识点为: 5hwe ul>S
Business combination achieved in stages - subsidiary to subsidiary Eb66GXF[
Disposals - where control is retained Q$!dPwDg
- subsidiary to associate }t }
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Goodwill (full value method) (27bNKr
Intangible assets
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Investment property
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Provisions -0rc4<};h
Foreign transaction K
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考生容易出错误的地方会出项在一下几方面: 9?$Qk0jc
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. !5lb +%7
2. Whether to recognize provision for restructuring. c \cPmj@
3. Calculation of retained earnings due to large amount of adjustments. ha+)ZF
考题2 *@`Sx' 5!
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 53efF
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考题3 Q-<N)K$F(4
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. [@YeQ{
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. M?m Pi 3
考题4 Lk
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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. 8i:E$7e tH
—— By P2 Lecture Emily Yao J?VMQTa/+
