【P2】Report on P2 Dec 09 sitting —— Emily Yao 5/neV&VcB
Report on P2 Dec 09 sitting NIV&)`w
09年12月P2 Corporate reporting 的考题结构和相关知识点为: #pOW2 Uj8\
Question 1 Consolidated statement of financial position 50 marks -,zNFC:6g
Professional and ethical behavior e2/[`k=7-
Question 2 Impairment of assets 2 25 marks s
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Question 3 Revenue recognition 25 marks t{x&|%u
Measurement of financial liability .F%RW8=Q
Events after the reporting period @R`OAdy
Inventory valuation - lower of cost and NRV 9J l9\y9
Jointly controlled entity )c+ZQq
Accounting for entity > `z^AB
Decommissioning cost Lqwc:%Y:_
Jointly controlled assets kk^KaD4dA
Asset definition B4U+q|OD#
Question 4 Financial instrument 25 marks {e>}.R
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]!eM
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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. C]eb=rw$
考题1 5n?fZ?6(
(a)部分考到的主要的知识点为: _gw~A{O
Business combination achieved in stages - subsidiary to subsidiary MF%9
Disposals - where control is retained kO/dZ%vj
- subsidiary to associate 'nW:2(J
Goodwill (full value method) >f}rM20Vm
Intangible assets <3ovCqa
Investment property FDpNM\SR1l
Provisions gIRFqEz@o
Foreign transaction :c<C;.
考生容易出错误的地方会出项在一下几方面: )UN@|IX
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. /UM9g+Bb
2. Whether to recognize provision for restructuring. E-Cj^#OY|N
3. Calculation of retained earnings due to large amount of adjustments. se7_:0+w
考题2 LH0\SmhU
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. +F4xCz7f
考题3 cl14FrpYu
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. u3"F7
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. E)>6}0P
考题4 W99Fb+$I
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. |V:k8Ab
—— By P2 Lecture Emily Yao uXtfP?3Vy