【P2】Report on P2 Dec 09 sitting —— Emily Yao =6qTz3t
Report on P2 Dec 09 sitting #D/*< :q5
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Xp_m=QQsm
Question 1 Consolidated statement of financial position 50 marks i(pHJP:a:
Professional and ethical behavior ]
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Question 2 Impairment of assets 2 25 marks x&*f5Y9hCi
Question 3 Revenue recognition 25 marks g0bYO!gC r
Measurement of financial liability =/_u k{
Events after the reporting period (M"r pG>L
Inventory valuation - lower of cost and NRV qC{JsX`~
Jointly controlled entity CvmIDRP*
Accounting for entity Gc"hU:m
Decommissioning cost
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Jointly controlled assets RYA@{.O
Asset definition $:%E<j 4Dn
Question 4 Financial instrument 25 marks v+"4YI N
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. z4:<?K
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. ,5"(m?[m
考题1 J C%&d1
(a)部分考到的主要的知识点为: 4")`}T
Business combination achieved in stages - subsidiary to subsidiary ?WHf%Ie2(
Disposals - where control is retained n jf\f w_
- subsidiary to associate 9M;t4Um
Goodwill (full value method) Qw:!Rw,x
Intangible assets >xabn*Kq
Investment property R?O)v Lmd
Provisions p d#Sn+&rf
Foreign transaction ^e_LnJ+
考生容易出错误的地方会出项在一下几方面: 8'zZVX D<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. f C x (
2. Whether to recognize provision for restructuring. ?/"|tuQMW
3. Calculation of retained earnings due to large amount of adjustments. *9"x0bth
考题2 EC;
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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. _0v+'&bz
考题3 uyxYCc
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. v8 *)^-Fx
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. m <hP"j
考题4 o( oOB
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. c%C6d97q
—— By P2 Lecture Emily Yao +ZM,E8
