【P2】Report on P2 Dec 09 sitting —— Emily Yao 3JazQU
Report on P2 Dec 09 sitting QcegT/v O
09年12月P2 Corporate reporting 的考题结构和相关知识点为: F(")ga$r
Question 1 Consolidated statement of financial position 50 marks FU`(mQ*Yd
Professional and ethical behavior %6K7uvTq
Question 2 Impairment of assets 2 25 marks ,'L>:pF3
Question 3 Revenue recognition 25 marks F^!D[:;jK
Measurement of financial liability {UiSa'TR1b
Events after the reporting period =8FvkNr
Inventory valuation - lower of cost and NRV C@M-_Ud>Q
Jointly controlled entity _]:b@gXUw
Accounting for entity mz?<t/$U
Decommissioning cost qF)J#$4;6
Jointly controlled assets woI5a ee|
Asset definition C{)1#< `
Question 4 Financial instrument 25 marks XF`2* :7
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. {v={q1
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. ULx :2jz
考题1 \ Ne`9k
(a)部分考到的主要的知识点为: DE13x *2
Business combination achieved in stages - subsidiary to subsidiary - @Ap;,=
Disposals - where control is retained 5 ep I'D
- subsidiary to associate CEfqFn3^
Goodwill (full value method) UmKE]1Yw4r
Intangible assets s 6Wp"V(
Investment property r&=ulg
Provisions \PX4>/d@y
Foreign transaction D%>Bj>xQD
考生容易出错误的地方会出项在一下几方面: +LHU}'|
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. c
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2. Whether to recognize provision for restructuring. j?T 'N:Qd
3. Calculation of retained earnings due to large amount of adjustments. Pgt Lyzc
考题2 "M%R{p GA7
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. #*A'<Zm
考题3 $<*) 5|6
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. X4 !9 3
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. D]]e6gF$e
考题4 <^S\&v1C_
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. _kKG%U.gbK
—— By P2 Lecture Emily Yao O>`k@X@9/
