【P2】Report on P2 Dec 09 sitting —— Emily Yao a7F_{Mm
Report on P2 Dec 09 sitting c ^.^
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: <g;,or#$
Question 1 Consolidated statement of financial position 50 marks _X;,,VEV!
Professional and ethical behavior SG |AJ 9
Question 2 Impairment of assets 2 25 marks vc p{Gf|^
Question 3 Revenue recognition 25 marks {B
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Measurement of financial liability Q#Zazvk
Events after the reporting period <2&qIvHL
Inventory valuation - lower of cost and NRV ]Sa#g&}T>
Jointly controlled entity /HhA2 (g%
Accounting for entity . !Z5 A9^
Decommissioning cost p5vQ.Ni*\-
Jointly controlled assets #0uu19+}
Asset definition R%\3[
Question 4 Financial instrument 25 marks ,pdzi9@=t
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. xR&:]M[Vg
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. .PVYYhr t
考题1 e7{6<[k3+$
(a)部分考到的主要的知识点为: &dmIv[LU
Business combination achieved in stages - subsidiary to subsidiary Sk!' 2y*@&
Disposals - where control is retained h@=@
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- subsidiary to associate oST)E5X;7
Goodwill (full value method)
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Intangible assets +p Ywc0~
Investment property ~K3Lbd|
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Provisions [7gz?9VyLF
Foreign transaction 0|tyKP|J
考生容易出错误的地方会出项在一下几方面: jLI1Ed
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. *P/A&"i[E
2. Whether to recognize provision for restructuring. a6./;OC
3. Calculation of retained earnings due to large amount of adjustments. #t(/wa4
考题2 nA("
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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. mH ju$d
考题3 Ea<\a1Tl43
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. 85Yi2+8f4
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. hp2E! C ma
考题4 6:B,ir
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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. {Hl(t$3V`
—— By P2 Lecture Emily Yao =CD6x=
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