【P2】Report on P2 Dec 09 sitting —— Emily Yao {mB!mbr
Report on P2 Dec 09 sitting 3U 'l'H,
09年12月P2 Corporate reporting 的考题结构和相关知识点为: >=8 6*U~
Question 1 Consolidated statement of financial position 50 marks lHFk~Qp[
Professional and ethical behavior kz G W/
Question 2 Impairment of assets 2 25 marks x->+w Jm@s
Question 3 Revenue recognition 25 marks X 6j:TF
Measurement of financial liability pjma
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Events after the reporting period TPYh<p#
Inventory valuation - lower of cost and NRV BZ(DP_}&D
Jointly controlled entity 4Ik'beZqK
Accounting for entity rl
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Decommissioning cost /CUBs!
Jointly controlled assets R+El/ya:6
Asset definition H p* N%
Question 4 Financial instrument 25 marks dU2:H}
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. RI Dl4c
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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. ?XV3Y3
考题1 K'y|_XsBB)
(a)部分考到的主要的知识点为: 03.\!rZZ
Business combination achieved in stages - subsidiary to subsidiary %LuA:{EVD
Disposals - where control is retained oPVt
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- subsidiary to associate _
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Goodwill (full value method) h@TP =
Intangible assets Yy;BJ _
Investment property P-DW@drxF
Provisions ,b:~Vpb1I
Foreign transaction Pj_*,L`mZ
考生容易出错误的地方会出项在一下几方面: 5}b) W>3@`
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. D^}2ilk!
2. Whether to recognize provision for restructuring. j<k-w
3. Calculation of retained earnings due to large amount of adjustments. `lrNH]B
考题2 h^,av^lg^
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. HBZ6 Pj
考题3 8T[<&<^-
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. l&5Tft
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /.~zk(-&h
考题4 '2UQN7@d
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. ~[f
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—— By P2 Lecture Emily Yao Xc4zUEO9
