【P2】Report on P2 Dec 09 sitting —— Emily Yao lg
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Report on P2 Dec 09 sitting 9mXmghoCO
09年12月P2 Corporate reporting 的考题结构和相关知识点为: <1lB[:@%U
Question 1 Consolidated statement of financial position 50 marks bx L'k/Y$
Professional and ethical behavior t(PA+~sIp
Question 2 Impairment of assets 2 25 marks rc>}3?o
Question 3 Revenue recognition 25 marks Z<AZO
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Measurement of financial liability T 1Z*>(M
Events after the reporting period V(LfFO{^>?
Inventory valuation - lower of cost and NRV A@d 2Ukv
Jointly controlled entity />:$"+gKo
Accounting for entity bcu Uej:
Decommissioning cost ~~"U[G1
Jointly controlled assets |=VWE>g
Asset definition q2`mu4B
Question 4 Financial instrument 25 marks (yuOY/~k/
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. aA>!p{/x
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. wK fq'W{
考题1 @sZ' --Y
(a)部分考到的主要的知识点为: 1\/vS$bi(
Business combination achieved in stages - subsidiary to subsidiary Si23w'T
Disposals - where control is retained T.;U~<
- subsidiary to associate KdZ=g ZSH
Goodwill (full value method) g%^/^<ei
Intangible assets n[i:$! ,
Investment property 7iv g3*
Provisions n,-*$~{
Foreign transaction y!S:d
考生容易出错误的地方会出项在一下几方面: m8b-\^eP7
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. mrG#ox4$
2. Whether to recognize provision for restructuring. V^n=@CZT9C
3. Calculation of retained earnings due to large amount of adjustments. +5R 8mbD!
考题2 M1 o@v 0
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. @_c&lToj_
考题3 /']
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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. &E!m(|6?+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. B 2_fCSlg
考题4 >XuPg(Ow
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}2[chbl
—— By P2 Lecture Emily Yao zt|1tU:
