【P2】Report on P2 Dec 09 sitting —— Emily Yao ;|Y2r^c
Report on P2 Dec 09 sitting w2.qT+; v
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,oC= {^l{
Question 1 Consolidated statement of financial position 50 marks @>d&5}F_>{
Professional and ethical behavior }]uB?
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Question 2 Impairment of assets 2 25 marks =c
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Question 3 Revenue recognition 25 marks Sr4dY`V*:z
Measurement of financial liability ' 2;
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Events after the reporting period P9 W<gIO
Inventory valuation - lower of cost and NRV Sn;/;^@(\
Jointly controlled entity Wh#os,U
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Accounting for entity B)_!F`9
Decommissioning cost #-l!`\@
Jointly controlled assets AaJ,=eQ
Asset definition N:m@D][/sW
Question 4 Financial instrument 25 marks ,{#RrF e
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. d,Im&j
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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. 3(oZZz
考题1 AT2NC6{M
(a)部分考到的主要的知识点为: s^{{@O.
Business combination achieved in stages - subsidiary to subsidiary KfJ c
Disposals - where control is retained q g) Af
- subsidiary to associate AJJ%gxqGq
Goodwill (full value method) EKeBTb
Intangible assets
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Investment property ]w1BJZa36
Provisions `kaR@t
Foreign transaction ,U
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考生容易出错误的地方会出项在一下几方面: JKEX YE
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. o3kt0NuF,
2. Whether to recognize provision for restructuring. @g@ fL %
3. Calculation of retained earnings due to large amount of adjustments. j TB<E=WC
考题2 TWl(\<&+)
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. j]cXLY
考题3 V1UUAvN7s
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. =R"Eb1
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 6KBzlj0T
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考题4 GN~[xX JU
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. x"z jN'|
—— By P2 Lecture Emily Yao WrIL]kJw^
