【P2】Report on P2 Dec 09 sitting —— Emily Yao 0pfgE= 9
Report on P2 Dec 09 sitting b7uxCH]Z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *(+*tj cWa
Question 1 Consolidated statement of financial position 50 marks )G+D6s23
Professional and ethical behavior R(t1Ei.-?
Question 2 Impairment of assets 2 25 marks s!g06F
Question 3 Revenue recognition 25 marks fo$s9g ^<
Measurement of financial liability xU6rZ CqE
Events after the reporting period f)_k_ <
Inventory valuation - lower of cost and NRV /s~(? =qYH
Jointly controlled entity 4{v ?<x8
Accounting for entity ~DL-@*&
Decommissioning cost ?S8_x]E
Jointly controlled assets q2{A
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Asset definition vB?(|
Question 4 Financial instrument 25 marks S\poa:D`
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. = JW.1 ;
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. S %B m4jY
考题1 0F 5QAR
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(a)部分考到的主要的知识点为: QJH((
Business combination achieved in stages - subsidiary to subsidiary A BIQi[A
Disposals - where control is retained A [hvT\X
- subsidiary to associate 'pa8h L
Goodwill (full value method) %E\ pd@
Intangible assets 6uu49x_^L4
Investment property @{ CP18~:
Provisions s$3WJ'yr
Foreign transaction K%@#a}kRb
考生容易出错误的地方会出项在一下几方面:
~a ]R7X7
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Z~{0x#?4%
2. Whether to recognize provision for restructuring. Ly_.% f
3. Calculation of retained earnings due to large amount of adjustments. By;{Y[@rS
考题2 K&IH t?vh!
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. JY0}#FtgV
考题3 !h.bD/? K
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. . 4%6_ `E
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 4_KRH1
考题4 1 i=p5,|
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. #I- qL/Lm
—— By P2 Lecture Emily Yao 6DxT(VU}
