【P2】Report on P2 Dec 09 sitting —— Emily Yao #qJ6iA6{
Report on P2 Dec 09 sitting 4{b/Nv :b
09年12月P2 Corporate reporting 的考题结构和相关知识点为: pK'D( t
Question 1 Consolidated statement of financial position 50 marks VTi; y{
Professional and ethical behavior QkLcs6)R
Question 2 Impairment of assets 2 25 marks p %/ lP{
Question 3 Revenue recognition 25 marks rP/W,!
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Measurement of financial liability 1 {
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Events after the reporting period 4 XGE w9`3
Inventory valuation - lower of cost and NRV 3 wfJ!z-E8
Jointly controlled entity E~8J<g E
Accounting for entity K
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Decommissioning cost ^ ,[gO#hgz
Jointly controlled assets ?}jjB J&
Asset definition EJJ&`,q
Question 4 Financial instrument 25 marks 1KJ[&jS ]
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. W#wC
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. ): r'IR
考题1 dbF9%I@
(a)部分考到的主要的知识点为: qSaCl6[Do
Business combination achieved in stages - subsidiary to subsidiary /)rv Ndn
Disposals - where control is retained .e}`n)z
- subsidiary to associate \tdYTb.
Goodwill (full value method) "tj]mij2)G
Intangible assets fvG4K(
Investment property nQn=zbZ3
Provisions n.o_._mu2
Foreign transaction ;:bnLSPo
考生容易出错误的地方会出项在一下几方面: t3!~= U
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. t~Ic{%bdA
2. Whether to recognize provision for restructuring. ^HHT>K-m
3. Calculation of retained earnings due to large amount of adjustments. *O-m:M!eA
考题2 (&/~q:a>
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. v,US4C|^3i
考题3 j 'UW gwB
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. Ihl]"76q/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >-(,BfZ
考题4 SWNT}{x]
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. |]?7r?=J9v
—— By P2 Lecture Emily Yao <V# ]3$(S
