【P2】Report on P2 Dec 09 sitting —— Emily Yao >#|%y>g .o
Report on P2 Dec 09 sitting O"e mse}Z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: (
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Question 1 Consolidated statement of financial position 50 marks <nJ8%a Y,
Professional and ethical behavior )26_7.|
Question 2 Impairment of assets 2 25 marks -op(2 6:W<
Question 3 Revenue recognition 25 marks dPmNX-'7
Measurement of financial liability %YwIR .o
Events after the reporting period c}mWAZ=wF
Inventory valuation - lower of cost and NRV c;7`]}fGu
Jointly controlled entity : \KJw
Accounting for entity p* tAwl
Decommissioning cost OFn# C!
Jointly controlled assets b 2XUZ5
Asset definition d[y(u<Vl
Question 4 Financial instrument 25 marks F1NYpCR
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. ?U(`x6\:
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. TSUT3'&~p
考题1 Z?) =4|
(a)部分考到的主要的知识点为: d7qYz7=d
Business combination achieved in stages - subsidiary to subsidiary *V?p&/>MT
Disposals - where control is retained E\vW>g*W
- subsidiary to associate 8}{W.np_
Goodwill (full value method) {J]x81}*;
Intangible assets C]NL9 Gq`
Investment property ,Kwtp)EX
Provisions Kq;s${ |G
Foreign transaction o$k9$H>Na
考生容易出错误的地方会出项在一下几方面: $m;DwlM
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. :7)lg iM2
2. Whether to recognize provision for restructuring. fl o9iifZ
3. Calculation of retained earnings due to large amount of adjustments. s' =w/os
考题2 @] @6(To
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. v_I)eac z
考题3 T[eb<
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. UBM :.*wN
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?+?`Js o(
考题4 */y (~O6
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. MT{ovDA].
—— By P2 Lecture Emily Yao wMU}EoGS?
