【P2】Report on P2 Dec 09 sitting —— Emily Yao xCL)<8[R,}
Report on P2 Dec 09 sitting jW#dUKS(
09年12月P2 Corporate reporting 的考题结构和相关知识点为: i}LQ}35@
Question 1 Consolidated statement of financial position 50 marks <T7@,_T
Professional and ethical behavior h:Gs9]Lvtv
Question 2 Impairment of assets 2 25 marks +DSbr5"VlB
Question 3 Revenue recognition 25 marks
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Measurement of financial liability Z|@-=S(.
Events after the reporting period qsp3G7\'=
Inventory valuation - lower of cost and NRV &H # l*
Jointly controlled entity X#axCDM-
Accounting for entity Eo$ l-Hl5=
Decommissioning cost \&vXp" -@
Jointly controlled assets 6'
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Asset definition 6 T4 "m
Question 4 Financial instrument 25 marks S3x^#83
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. `GqF/ ?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. umP n
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考题1 d
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(a)部分考到的主要的知识点为: u*l>)_HD
Business combination achieved in stages - subsidiary to subsidiary 7Z]?a
Disposals - where control is retained h(q4
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- subsidiary to associate [ x>Pf1
Goodwill (full value method) # d"M(nt
Intangible assets = X'EDw
Investment property 1Mq"f 7X8
Provisions <8%+-[(
Foreign transaction tx;2C|S$oU
考生容易出错误的地方会出项在一下几方面: K'8o'S_bF
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. > }.~Y#Ge
2. Whether to recognize provision for restructuring. !pe[H*Cy
3. Calculation of retained earnings due to large amount of adjustments. :D}?H@(69
考题2 ~*h)`uM
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 9J%O$sF
考题3 1;./e&%%
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. gz' {l[
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. \l( }8;5}
考题4 fC^d@4ha
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:Q+ Z }v+
—— By P2 Lecture Emily Yao c5f57Z
