【P2】Report on P2 Dec 09 sitting —— Emily Yao 7oSuLo=
Report on P2 Dec 09 sitting ]8z6gDp
09年12月P2 Corporate reporting 的考题结构和相关知识点为: U 9OF0=g
Question 1 Consolidated statement of financial position 50 marks r+yLK(<zp
Professional and ethical behavior `-\JjMSQ1
Question 2 Impairment of assets 2 25 marks u _^ =]K;
Question 3 Revenue recognition 25 marks FNO
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Measurement of financial liability No+zw% l0E
Events after the reporting period '0?E|B]Cp%
Inventory valuation - lower of cost and NRV +u.L6GcB
Jointly controlled entity 9_dsiM7CT
Accounting for entity AY erz
Decommissioning cost FkkB#Jk4
Jointly controlled assets
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Asset definition :S2MS{>Mo
Question 4 Financial instrument 25 marks Darkj>$
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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. 6g&nn A
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. Q&;qFv5-l
考题1 (]dZ+"O{
(a)部分考到的主要的知识点为: sP8B?Tn 1W
Business combination achieved in stages - subsidiary to subsidiary Q)8t;Kx
Disposals - where control is retained r4zS, J;,
- subsidiary to associate a-=apD1RvG
Goodwill (full value method) ] lTfi0}g_
Intangible assets zvg&o)/[
Investment property 8h 2?Q
Provisions ddxv.kIj.
Foreign transaction " +_0idpF
考生容易出错误的地方会出项在一下几方面: MQu6 Tm H
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. EeJ] >
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2. Whether to recognize provision for restructuring. 6dlPS{H# U
3. Calculation of retained earnings due to large amount of adjustments. [ V~bo/n
考题2 7Kjq1zl;
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. jz0 \F,s
考题3 3~'F^=T.Y
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. C I0^eaFs
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. g?sF
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考题4 [?2mt`g
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. aKO@_R,:
—— By P2 Lecture Emily Yao sP7 (1)\
