【P2】Report on P2 Dec 09 sitting —— Emily Yao !
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Report on P2 Dec 09 sitting QUSyVp{$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: x U1](O
Question 1 Consolidated statement of financial position 50 marks Mjr19_.S
Professional and ethical behavior P*\h)F/3}t
Question 2 Impairment of assets 2 25 marks ._$tNGI4
Question 3 Revenue recognition 25 marks 10C,\
Measurement of financial liability ,o\-'
Events after the reporting period RdtF5#\z
Inventory valuation - lower of cost and NRV
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Jointly controlled entity zt23on2
Accounting for entity n!Dy-)!`O
Decommissioning cost 7"iUyZ(
Jointly controlled assets '%}k"&t$i
Asset definition a'U}.w}
Question 4 Financial instrument 25 marks O6gl[a ZN
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. #"6O3.P
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. K< ;I*cA
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考题1 Q`Z=}^
(a)部分考到的主要的知识点为: Z fQzA}QD
Business combination achieved in stages - subsidiary to subsidiary Rb8wq.LqD
Disposals - where control is retained R[l9f8
- subsidiary to associate x?*)
Goodwill (full value method) s_j ?L
Intangible assets O8 \dMb
Investment property Y<"BhE
Provisions 2(<2Gnpl
Foreign transaction )nI}K QJ<
考生容易出错误的地方会出项在一下几方面: #KOr-Yg|U
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. U<