【P2】Report on P2 Dec 09 sitting —— Emily Yao ^IQC:2 1
Report on P2 Dec 09 sitting 1*>a
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Y*J`W f(w
Question 1 Consolidated statement of financial position 50 marks (`>4~?|+T
Professional and ethical behavior U
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Question 2 Impairment of assets 2 25 marks ?bN8h)>QQ8
Question 3 Revenue recognition 25 marks 8i X?4qj{P
Measurement of financial liability kFuaLEJi
Events after the reporting period {#Gr=iv~N
Inventory valuation - lower of cost and NRV tYmWze. j
Jointly controlled entity I?F^ c6M=
Accounting for entity &a48DCZ
Decommissioning cost LuQ=i`eXx
Jointly controlled assets |q5\1}@:
Asset definition VQqEsnkz
Question 4 Financial instrument 25 marks f}XUxIQ-
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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. ,F:l?dfB\I
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. #a}
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考题1 W0gaOew(^
(a)部分考到的主要的知识点为: _CI! 7%
Business combination achieved in stages - subsidiary to subsidiary oSy[/Y44a
Disposals - where control is retained 7CwG(c/5
- subsidiary to associate ChmPO|2F
Goodwill (full value method) o*r\&!NIw
Intangible assets ,gkxZ{Eh
Investment property JrCm >0g
Provisions /=Q7RJ@P
Foreign transaction wU+ofj;
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考生容易出错误的地方会出项在一下几方面: w_\niqm<y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =xa`)#4(
2. Whether to recognize provision for restructuring. ^pZ(^
3. Calculation of retained earnings due to large amount of adjustments. e ~*qi&,4
考题2 A")B<BK
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. G}f.fR Y
考题3 atW;S99#
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. })T_D\2M
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. B6=8cf"i
考题4 X "1q$xwc
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. Q1s`d?P/`
—— By P2 Lecture Emily Yao Hh54&YKZ
