【P2】Report on P2 Dec 09 sitting —— Emily Yao I x wOz pr
Report on P2 Dec 09 sitting k;v2 3
09年12月P2 Corporate reporting 的考题结构和相关知识点为: B mq7w ,L.
Question 1 Consolidated statement of financial position 50 marks L^: +8g
Professional and ethical behavior q^ ],K'
Question 2 Impairment of assets 2 25 marks 8 UArl3
Question 3 Revenue recognition 25 marks Yr@) W~
Measurement of financial liability rf"%D<bb
Events after the reporting period hETT D%
Inventory valuation - lower of cost and NRV K9co_n_L
Jointly controlled entity M9{?gM9
Accounting for entity mA:NAV $!s
Decommissioning cost ( ,eH*/~/
Jointly controlled assets 3 }Z
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Asset definition 8M m,
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Question 4 Financial instrument 25 marks Ilvz @=
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. D'e'xU
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ~ g$Pb[V
考题1 7MreBs(M
(a)部分考到的主要的知识点为: L*t n>AO
Business combination achieved in stages - subsidiary to subsidiary $F EG0&
Disposals - where control is retained K1O0/ 2O
- subsidiary to associate gCAWRNp
Goodwill (full value method) :70cOt~Z
Intangible assets b]hP;QK`U$
Investment property %Rg CU$s[>
Provisions g :MpN^l
Foreign transaction #"%=7(
考生容易出错误的地方会出项在一下几方面: \k;)m-0bj{
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. T!eb=oy
2. Whether to recognize provision for restructuring. GkjTE2I3
3. Calculation of retained earnings due to large amount of adjustments. AZ cW f8
考题2 6R% I
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. s
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考题3 az3rK4g
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 6bC C6G
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. TfK$tTkM
考题4 X"<t3l(+
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. a?%X9 +1A
—— By P2 Lecture Emily Yao z- nhL=
