【P2】Report on P2 Dec 09 sitting —— Emily Yao M!`&Z9N
Report on P2 Dec 09 sitting u?4d<%5R!
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Cl8S_Bz
Question 1 Consolidated statement of financial position 50 marks x ' v-]C(@
Professional and ethical behavior |4C5;"P c
Question 2 Impairment of assets 2 25 marks 6vfut$)[{
Question 3 Revenue recognition 25 marks 5_\1 f|,
Measurement of financial liability |jI|} ,I
Events after the reporting period swz)gh -*
Inventory valuation - lower of cost and NRV :u,Ji9
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Jointly controlled entity 0 wjL=]X1e
Accounting for entity Eo`'6
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Decommissioning cost !ra,HkU'
Jointly controlled assets r0
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Asset definition kp-`_sDg
Question 4 Financial instrument 25 marks {^ .q6,l
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 8 \"A-+_Q
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多.
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考题1 <
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(a)部分考到的主要的知识点为: hRQw]
Business combination achieved in stages - subsidiary to subsidiary !lL~#l:F
Disposals - where control is retained gXj3=N(l
- subsidiary to associate y Rivf.wH
Goodwill (full value method) V
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Intangible assets >l b9 j>
Investment property 3>v-,S+
Provisions _oHxpeM
Foreign transaction nGM;|6x"8|
考生容易出错误的地方会出项在一下几方面: ^v&"{2
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Doe:m#aNj
2. Whether to recognize provision for restructuring. #~o<9O
3. Calculation of retained earnings due to large amount of adjustments. s$ kvLy<
考题2 M4n0GWHLy
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. {Ia1Wd 8n
考题3 {wl7&25
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. 'Yaq; mDY
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. )43z(:<
考题4 GM Y[Gd
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. t~|` RMn"
—— By P2 Lecture Emily Yao Jsa;pG=3&
