【P2】Report on P2 Dec 09 sitting —— Emily Yao J1KV?aR
Report on P2 Dec 09 sitting >Ta|#]{
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks M |6 l
Professional and ethical behavior 4:WN-[xX
Question 2 Impairment of assets 2 25 marks =*_ T;;E
Question 3 Revenue recognition 25 marks #+>8gq^5
Measurement of financial liability ==
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Events after the reporting period vu Vcv
Inventory valuation - lower of cost and NRV U8m/L^zh
Jointly controlled entity 1<IF@__
Accounting for entity H N?NY
Decommissioning cost -T$%MX
Jointly controlled assets j]~;|V5Z
Asset definition \jH^OXxb
Question 4 Financial instrument 25 marks g ]
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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. mO%F {'
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. z3> ldT
考题1 "&lQ5]N.%
(a)部分考到的主要的知识点为: HtFc+%=
Business combination achieved in stages - subsidiary to subsidiary }RvinF:5
Disposals - where control is retained Okxuhzn>"
- subsidiary to associate xL&M8:
Goodwill (full value method) (]ToBju
Intangible assets )jc`_{PQg
Investment property /zV&ebN]
Provisions _ x8gEK8
Foreign transaction u2\ QhP 9
考生容易出错误的地方会出项在一下几方面: ;@/^hk{A
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. } Y9= 3X
2. Whether to recognize provision for restructuring. 9eR4?^(3!
3. Calculation of retained earnings due to large amount of adjustments. b5!D('w>]
考题2 {/ef`MxV
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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. [
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考题3 8=k IN-l_
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. 2;2FyKF (
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. h
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考题4 6 rp(<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. v=8sj{g3,3
—— By P2 Lecture Emily Yao "@ 1+l&
