【P2】Report on P2 Dec 09 sitting —— Emily Yao ,~Mf2Y#m0p
Report on P2 Dec 09 sitting zMv`
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: /oT~CB..
Question 1 Consolidated statement of financial position 50 marks YVMvT>/,
Professional and ethical behavior $ |=| "/
Question 2 Impairment of assets 2 25 marks YB"gLv?
Question 3 Revenue recognition 25 marks \J+a7N8m,
Measurement of financial liability |*NLWN.ja)
Events after the reporting period /o9it;
Inventory valuation - lower of cost and NRV p(n0(}eVC'
Jointly controlled entity G}8tFo. d1
Accounting for entity klUV&O+=%
Decommissioning cost Zi~.
Jointly controlled assets [c3!xHt5O
Asset definition cy8>M))c
Question 4 Financial instrument 25 marks @D;K&:~|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. h-96 2(LG
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. .b,\.0N
考题1 7Mh' x:p
(a)部分考到的主要的知识点为: C ~h#pAh
Business combination achieved in stages - subsidiary to subsidiary b-_l&;NWg
Disposals - where control is retained 3N_KNW
- subsidiary to associate #&'S-XE+
Goodwill (full value method) 5 nx*D"
Intangible assets a fa\6]m
Investment property Fqeqn[,
Provisions B~I ]3f
Foreign transaction T \/^4
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考生容易出错误的地方会出项在一下几方面: p%$r\G-x
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. GJB+] b-
2. Whether to recognize provision for restructuring. 6]1RxrAV
3. Calculation of retained earnings due to large amount of adjustments. ~ EBaVl ({
考题2 QZVyU 8j3
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. { 4j<X5V
考题3 ?Z{/0X)]|
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. X"TL'"?fo
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. XZOBK^,5^B
考题4 I0F [Z\U
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. MGF !ZZ\
—— By P2 Lecture Emily Yao DghyE`
