【P2】Report on P2 Dec 09 sitting —— Emily Yao )Zr 9
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Report on P2 Dec 09 sitting }S/i 3$F0~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: FRd"F$ U
Question 1 Consolidated statement of financial position 50 marks s/D)X=P 1
Professional and ethical behavior [%. v;+L
Question 2 Impairment of assets 2 25 marks jn2=)KBa_
Question 3 Revenue recognition 25 marks lxL5Rit@Px
Measurement of financial liability P"vrYo m
Events after the reporting period Py)ZHML
Inventory valuation - lower of cost and NRV >aVgI<
Jointly controlled entity sasurR|;
Accounting for entity
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Decommissioning cost iQ/~?'PB
Jointly controlled assets vQEV,d1
Asset definition 7PY$=L48A
Question 4 Financial instrument 25 marks J$3g3%
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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. [C "\]LiX
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. Y 2
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考题1 bU!
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(a)部分考到的主要的知识点为: X$Vi=f vt
Business combination achieved in stages - subsidiary to subsidiary X NJ4T]><
Disposals - where control is retained ote,`h
- subsidiary to associate &~,4$& _
Goodwill (full value method) z]G|)16
Intangible assets kU<t~+
Investment property
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Provisions n<ZPWlJ
Foreign transaction LIZB!S@V \
考生容易出错误的地方会出项在一下几方面: Zzlf1#26\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. E#k{<L YI
2. Whether to recognize provision for restructuring. Y9+_MxC"
3. Calculation of retained earnings due to large amount of adjustments. Kw
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考题2 5> x_G#W
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. YFO{i -*q
考题3 ^|Q]WHNFB
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. @UD:zU T)F
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. |mb2<! ag{
考题4 YlHP:ZW-cu
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. ]O@$}B];)
—— By P2 Lecture Emily Yao GShxPH{_j
