【P2】Report on P2 Dec 09 sitting —— Emily Yao ?0 cv
Report on P2 Dec 09 sitting ,]t_9B QK
09年12月P2 Corporate reporting 的考题结构和相关知识点为: w.rcY ywI
Question 1 Consolidated statement of financial position 50 marks z jH8 S
Professional and ethical behavior E\}A<r
Question 2 Impairment of assets 2 25 marks # a4OtRiI
Question 3 Revenue recognition 25 marks }x|q*E\
Measurement of financial liability n3?
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Events after the reporting period B W)@.!C
Inventory valuation - lower of cost and NRV ;pL!cG@
Jointly controlled entity #HP-ne; #
Accounting for entity m Y=sh{ir
Decommissioning cost C`ZU.
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Jointly controlled assets |"}7)[BW}
Asset definition M4|ION
Question 4 Financial instrument 25 marks k
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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. g'!"klS93
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. ga,kKPL
考题1 ,dd1/zm
(a)部分考到的主要的知识点为: \>9^(N
Business combination achieved in stages - subsidiary to subsidiary W$7H "tg
Disposals - where control is retained CY':'aWfa<
- subsidiary to associate h}tC +_"D
Goodwill (full value method) r?~_ ^
Intangible assets 7'At_oG
Investment property k{{
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Provisions >tkz% ;6
Foreign transaction X n~\Vb
考生容易出错误的地方会出项在一下几方面: $U/lm;{%
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7m%12=Im 5
2. Whether to recognize provision for restructuring. =i}lh }(
3. Calculation of retained earnings due to large amount of adjustments. EXbZ9 o*
考题2 JPL`/WA 0
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. ?c8( <_I+
考题3 T++q.oFc
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. wQ/.3V[
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +2tFX
考题4 |bQF.n_
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. p7{H
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—— By P2 Lecture Emily Yao )n<p_vz
