【P2】Report on P2 Dec 09 sitting —— Emily Yao V=
I au_
Report on P2 Dec 09 sitting r.**
z j
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ca*USM
Question 1 Consolidated statement of financial position 50 marks 6*
cm
Professional and ethical behavior s<5q%5ix3
Question 2 Impairment of assets 2 25 marks S;M'qwN
Question 3 Revenue recognition 25 marks {H#1wu^]O$
Measurement of financial liability 8kXbyKX[b
Events after the reporting period 1*S It5?4
Inventory valuation - lower of cost and NRV @y[Zr
6\z
Jointly controlled entity L^yQb4$&M
Accounting for entity "zc@(OA[z
Decommissioning cost ,RKBGOz?f
Jointly controlled assets %h=)>5-
T
Asset definition iaQ[}'6!$
Question 4 Financial instrument 25 marks vnMt>]w-}
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. H[@ uE*W
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. =xQ 7:TB
考题1 ( t#w@<
(a)部分考到的主要的知识点为: Yd~K\tX :n
Business combination achieved in stages - subsidiary to subsidiary Q 2cF++Q1
Disposals - where control is retained LG'JQGl5
- subsidiary to associate n{d} ]
V@
Goodwill (full value method) !;{@O`j?b
Intangible assets >&TSz5Q
Investment property SK uZi
k_
Provisions j WLZ!a3+
Foreign transaction qGuz`&i
考生容易出错误的地方会出项在一下几方面: 0&=2+=[c
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. kFgN^v^t
2. Whether to recognize provision for restructuring. wY SvI
3. Calculation of retained earnings due to large amount of adjustments. Wv_5sPqLW
考题2 yY_G;W k
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. UBOCd [
考题3 DBAJkBs
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. z{d] ,M
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. B }X
C
考题4 7U:,:=
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. 0(|R N V_
—— By P2 Lecture Emily Yao GC66n1- X
