【P2】Report on P2 Dec 09 sitting —— Emily Yao 4vF1
Report on P2 Dec 09 sitting y\]:&)?&C^
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ~0eJ6i
Question 1 Consolidated statement of financial position 50 marks *Mk5*_
Professional and ethical behavior !{jDZ?z{h
Question 2 Impairment of assets 2 25 marks C0J/FFBQ ^
Question 3 Revenue recognition 25 marks KFx4"f%
Measurement of financial liability .}
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Events after the reporting period l!5fuB8
Inventory valuation - lower of cost and NRV |bA\>%~
Jointly controlled entity r Z%l?(
Accounting for entity >La !O~d
Decommissioning cost Z$"E|nRN
Jointly controlled assets /SO
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Asset definition 3w6}%=)$8
Question 4 Financial instrument 25 marks -pvF~P?8U
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 5=(fuY3
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Bu$ Z+o
考题1 hX;JMQ915
(a)部分考到的主要的知识点为: 6B'd]Fe
Business combination achieved in stages - subsidiary to subsidiary JlR (U. "
Disposals - where control is retained ):-\TVz~
- subsidiary to associate 0Zcv pR?G
Goodwill (full value method) WKek^TW4HE
Intangible assets jOV,q%)^,:
Investment property 5 FKb7
Provisions z$C}V/Ey
Foreign transaction +es|0;Z4yP
考生容易出错误的地方会出项在一下几方面: xvU@,b zz
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. zg>4/10P1q
2. Whether to recognize provision for restructuring. WTK )SKa,.
3. Calculation of retained earnings due to large amount of adjustments. u)J&3Ah%
考题2 W~b->F
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 2" ~|k_
考题3 vuN!7*d+
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. iW
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ;tg9$P<85
考题4 X!6ovi T|m
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. ,%Sf,h?" ^
—— By P2 Lecture Emily Yao D [#6jJ Ab
