【P2】Report on P2 Dec 09 sitting —— Emily Yao m^A2
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Report on P2 Dec 09 sitting feej'l }F
09年12月P2 Corporate reporting 的考题结构和相关知识点为: KWJVc
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Question 1 Consolidated statement of financial position 50 marks +}:Z9AAMy
Professional and ethical behavior @^,q/%;
Question 2 Impairment of assets 2 25 marks `[/#, *\
Question 3 Revenue recognition 25 marks z0 "DbZ;d
Measurement of financial liability 8D*7{Q
Events after the reporting period ;4F6
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Inventory valuation - lower of cost and NRV -Jd|H*wWo
Jointly controlled entity iU)I"#\l'k
Accounting for entity HbTVuf o
Decommissioning cost H/,KY/>i
Jointly controlled assets ;: ;E|{e
Asset definition ]Ry9{:
Question 4 Financial instrument 25 marks S=@+qcI
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. [&lK.?V)
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. } d[(kC_
考题1 PxkV[
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(a)部分考到的主要的知识点为: e"
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Business combination achieved in stages - subsidiary to subsidiary "zEl2Xn28_
Disposals - where control is retained @r"\bBi
- subsidiary to associate h]4xS?6O
Goodwill (full value method) 1T^WMn:U
Intangible assets *$ Q>Om]
Investment property C= ?S
Provisions (J:+'u
Foreign transaction egoR])2>
考生容易出错误的地方会出项在一下几方面: #6 M] tr
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ;UdM8+^/V]
2. Whether to recognize provision for restructuring. oF%m
3. Calculation of retained earnings due to large amount of adjustments. k8gH#ENNK
考题2 r%,?uim#
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. T;w:^XW
考题3 .D*Qu}
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. eg[EFI.h
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4
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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. u~uzKG
—— By P2 Lecture Emily Yao <A3%1 82
