【P2】Report on P2 Dec 09 sitting —— Emily Yao ,*d8T7T
Report on P2 Dec 09 sitting ZAN~TG<n
09年12月P2 Corporate reporting 的考题结构和相关知识点为: EA8plQ~GtE
Question 1 Consolidated statement of financial position 50 marks V@-Q&K#
Professional and ethical behavior {cIk-nG -_
Question 2 Impairment of assets 2 25 marks 2gZp
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Question 3 Revenue recognition 25 marks QSa#}vCp*
Measurement of financial liability 6o3#<ap<
Events after the reporting period ( B\
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Inventory valuation - lower of cost and NRV k_wcol,W
Jointly controlled entity Xo~q}(ze^
Accounting for entity 42"nbJ
Decommissioning cost R5^6K wu
Jointly controlled assets Pvi2j&W84
Asset definition [R%*C9Y d
Question 4 Financial instrument 25 marks xRXvTNEg
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. 7_l
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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. iCg%$h
考题1 v^t7)nx^
(a)部分考到的主要的知识点为: &;P\e
Business combination achieved in stages - subsidiary to subsidiary 5=|h~/.k
Disposals - where control is retained q mFbq<&
- subsidiary to associate M kJBKS
Goodwill (full value method) =d^hi R!GN
Intangible assets iO?^y(phC
Investment property
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Provisions f)z(9JJL
Foreign transaction Komdz/g
考生容易出错误的地方会出项在一下几方面: tm= ,x~
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ov,s] g83
2. Whether to recognize provision for restructuring. Jk&!(YK&
3. Calculation of retained earnings due to large amount of adjustments. ny1O- `!1
考题2 ZlMT) ~fM&
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. {x,)OgK!{
考题3 tNzO1BK
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 7>O`UT<t4@
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. S!=R\_{u$
考题4 {fHor
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. Er
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—— By P2 Lecture Emily Yao Nr2,m" R{
