【P2】Report on P2 Dec 09 sitting —— Emily Yao (J c} K
Report on P2 Dec 09 sitting PT9,R^2T!
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ZnX]Q +w
Question 1 Consolidated statement of financial position 50 marks 3?Ml]=u
Professional and ethical behavior ! xU1[,9
Question 2 Impairment of assets 2 25 marks hAPWEh^
Question 3 Revenue recognition 25 marks z9@Tg= #i
Measurement of financial liability y^7ol;t
Events after the reporting period )c'5M]V
Inventory valuation - lower of cost and NRV '6^20rj
Jointly controlled entity NWuJ&+gcO5
Accounting for entity F9hh- "(Z
Decommissioning cost >s@*S9cj:
Jointly controlled assets #6X
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Asset definition N5 BC<pu
Question 4 Financial instrument 25 marks JGP<'6"L$
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. 7Z-'@m
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. EhEUkZE3 )
考题1
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(a)部分考到的主要的知识点为: 2OXcP!\Y
Business combination achieved in stages - subsidiary to subsidiary +*dG 'U6
Disposals - where control is retained 8>Y
- subsidiary to associate ()< E?D=
Goodwill (full value method) EXlmIY4
Intangible assets k7rFbrL Z
Investment property %M=[h 2S N
Provisions [@!.( Hp
Foreign transaction ]0`*gKA
考生容易出错误的地方会出项在一下几方面: KeU|E<|!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. SZO$#
2. Whether to recognize provision for restructuring. |}~2=r z
3. Calculation of retained earnings due to large amount of adjustments. tb^8jC
考题2 'z=WJV;Vs
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. hdL/zW7 ]
考题3 Yp_ L.TTb
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. )ZxDfRjL
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ]*I:N
考题4 8dg \_H_
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. z 6~cm6 j
—— By P2 Lecture Emily Yao LRF_w)^['
