【P2】Report on P2 Dec 09 sitting —— Emily Yao $u"$mg7x
Report on P2 Dec 09 sitting q Db}b d5
09年12月P2 Corporate reporting 的考题结构和相关知识点为: uK5x[m
Question 1 Consolidated statement of financial position 50 marks Mw c3@
Professional and ethical behavior rt E,SN
Question 2 Impairment of assets 2 25 marks IyP].g1
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Question 3 Revenue recognition 25 marks oyw 1N;K
Measurement of financial liability nB&
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Events after the reporting period c.v)M\:
Inventory valuation - lower of cost and NRV w,9F riW
Jointly controlled entity |Wk
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Accounting for entity Q 4q#/z
Decommissioning cost Q~_x
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Jointly controlled assets 3:
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Asset definition EdpR| z
Question 4 Financial instrument 25 marks K^ \9R
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. {H2i+"cF
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. UI;{3Bn
考题1 p#2th`M:P1
(a)部分考到的主要的知识点为: *Fws]y2t~
Business combination achieved in stages - subsidiary to subsidiary ^&HYn
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Disposals - where control is retained yk{al SF
- subsidiary to associate n]Y _C^
Goodwill (full value method) _@2G]JD
Intangible assets .SN]hLV5
Investment property y>8?RX8
Provisions nT"z(\i.!J
Foreign transaction oV W?d]R
考生容易出错误的地方会出项在一下几方面: e.V){}{V
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. VIzZmd
2. Whether to recognize provision for restructuring. >q A&;M
3. Calculation of retained earnings due to large amount of adjustments. 'zK*?= ^jk
考题2 /$(D>KU
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. KK</5Aw9p
考题3 DAW%?(\,
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. W( YJz#]6_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. f6 nltZ
考题4 ^ZG 1
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. e$=|-J z
—— By P2 Lecture Emily Yao =P{RHhWy;
