【P2】Report on P2 Dec 09 sitting —— Emily Yao ;r<^a6B
Report on P2 Dec 09 sitting d 3\qKL!~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: UtoT
Question 1 Consolidated statement of financial position 50 marks MTuV^0%jD
Professional and ethical behavior g6j?,c|y
Question 2 Impairment of assets 2 25 marks :D~D U,e'
Question 3 Revenue recognition 25 marks > qnko9 V
Measurement of financial liability M:Pc,
Events after the reporting period @>,^":`#
Inventory valuation - lower of cost and NRV m*&]!mM"0G
Jointly controlled entity f6hnTbJ
Accounting for entity j()7_
Decommissioning cost E(>=rD /+
Jointly controlled assets c"f-3kFv
Asset definition 6 m }Ev95
Question 4 Financial instrument 25 marks 6 ]K_m(F
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. 0CnOL!3.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. we;-~A5J
考题1 W=N+VqK
(a)部分考到的主要的知识点为: 'OITI TM
Business combination achieved in stages - subsidiary to subsidiary f,U.7E
Disposals - where control is retained _>&X\`D
- subsidiary to associate ` Fa~
Goodwill (full value method) 8V'~UzK
Intangible assets D+TD 95t
Investment property 1+_`^|eK
Provisions 5TH~.^`Fi
Foreign transaction LBw1g<&
考生容易出错误的地方会出项在一下几方面: Ytn9B}% o
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ^9v4O UG
2. Whether to recognize provision for restructuring. `KZm0d{H
3. Calculation of retained earnings due to large amount of adjustments. u|\1h LXX
考题2 %z=le7
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. S|Q@:r"
考题3 5AFJC?
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. x[
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?g_3 [Fk
考题4 D}-/ c"':}
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\h| wU+
—— By P2 Lecture Emily Yao "{A(x
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