【P2】Report on P2 Dec 09 sitting —— Emily Yao |
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Report on P2 Dec 09 sitting tDl1UX
09年12月P2 Corporate reporting 的考题结构和相关知识点为: xCOC5f5*@
Question 1 Consolidated statement of financial position 50 marks :Sx
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Professional and ethical behavior tp,e:4\ 8Q
Question 2 Impairment of assets 2 25 marks CmNd0S4v
Question 3 Revenue recognition 25 marks
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Measurement of financial liability SV4a_m?
Events after the reporting period
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Inventory valuation - lower of cost and NRV Ed%8| M3
Jointly controlled entity g $\Z-!(
Accounting for entity 75t\= 6#
Decommissioning cost j z aC
Jointly controlled assets (YbRYu
Asset definition <MlRy%3Z
Question 4 Financial instrument 25 marks 2sJj -3J
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. l qO"
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 3@r_t|j
考题1 tkFGGc}w\
(a)部分考到的主要的知识点为: `i8KI E
Business combination achieved in stages - subsidiary to subsidiary |(E.Sb
Disposals - where control is retained `JGV3nN
- subsidiary to associate 8\BCC1 K
Goodwill (full value method) ZX0Z N2 ]
Intangible assets 5Mfs)a4j.
Investment property ,haCZH {
Provisions LCrE1Q%VP
Foreign transaction ydCVG,"
考生容易出错误的地方会出项在一下几方面: NM0[yh
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. !vU$^>zo~
2. Whether to recognize provision for restructuring. Nj2f?',;U
3. Calculation of retained earnings due to large amount of adjustments. wL'tGAv
考题2 \4 RVJ[2
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. *[Ld\lRj
考题3 KKR@u(+"a
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. YEZ d8Y
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. s
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考题4 Im;8 Abf
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. >g%^hjJ
—— By P2 Lecture Emily Yao ~:Jw2 P2z
