【P2】Report on P2 Dec 09 sitting —— Emily Yao ofV{SeD67
Report on P2 Dec 09 sitting ^ [6AOz+L
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Qoc-ZC"<6
Question 1 Consolidated statement of financial position 50 marks }_S]!AWz
Professional and ethical behavior 2epL!j) Wh
Question 2 Impairment of assets 2 25 marks 4_eq@'9-q
Question 3 Revenue recognition 25 marks tBt\&{=|D
Measurement of financial liability 4R.#=]F
Events after the reporting period I[/u5V_b'
Inventory valuation - lower of cost and NRV @W8RAS~
Jointly controlled entity asb") NfIm
Accounting for entity
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Decommissioning cost W NCd k$
Jointly controlled assets pAYuOk9n
Asset definition ( Q
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Question 4 Financial instrument 25 marks H"s ey +-
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. H~&'`h1
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. .nnAI@7E
考题1 aO{k-44y
(a)部分考到的主要的知识点为: k&*=:y}
Business combination achieved in stages - subsidiary to subsidiary 1
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Disposals - where control is retained vU _#(jZ
- subsidiary to associate dCBJV
Goodwill (full value method) z\a#"2(G.
Intangible assets gs'( px
Investment property FRr<K^M
Provisions 1*s Lj#
Foreign transaction uKplPze?
考生容易出错误的地方会出项在一下几方面: '<O&
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. D n^RZLRhy
2. Whether to recognize provision for restructuring. ~*RNJ
3. Calculation of retained earnings due to large amount of adjustments. R lv|DED$
考题2 Q'Q ^K
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. tkA '_dcIC
考题3 VrHFM(RNe
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. $8 b/ "Qm
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %NKf@If)
考题4 zKR_P{W>^
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. "&An9H'
—— By P2 Lecture Emily Yao N. uw2Y%
