【P2】Report on P2 Dec 09 sitting —— Emily Yao 3DB= Xh
Report on P2 Dec 09 sitting 6"}F
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: gS yBoY
Question 1 Consolidated statement of financial position 50 marks /Dt:4{aTOC
Professional and ethical behavior { TMng&
Question 2 Impairment of assets 2 25 marks KbK!4
Question 3 Revenue recognition 25 marks Nlwt}7
Measurement of financial liability A =e1uBGA
Events after the reporting period F{.g05^y
Inventory valuation - lower of cost and NRV [eTEK W]
Jointly controlled entity ]W ~M?1 }
Accounting for entity O*,O ]Q
Decommissioning cost \VW":+
Jointly controlled assets -~
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Asset definition o54=^@>O<j
Question 4 Financial instrument 25 marks j>
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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. _+7P" B|\
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. xCT2FvX6
考题1 48G^$ T{
(a)部分考到的主要的知识点为: ]*U; }
Business combination achieved in stages - subsidiary to subsidiary Ah5o>ZtcO
Disposals - where control is retained /~fu,2=7
- subsidiary to associate ,nP nH1vb
Goodwill (full value method) }NdLd!
Intangible assets d.B<1"MQ
Investment property US9@/V*2
Provisions $-!7<a-
Foreign transaction 9:Bn-3 )
考生容易出错误的地方会出项在一下几方面: jO*H8 XO
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. EqIs&){
2. Whether to recognize provision for restructuring. :fy,%su
3. Calculation of retained earnings due to large amount of adjustments. `w@z
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考题2 rd[mC[
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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. \Ov~ t
考题3 ! /|B4Yv
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. L5 Ai
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. s+G( N $0U
考题4 6!*zgA5M'
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>9R' y
—— By P2 Lecture Emily Yao pjSM7PhQ
