【P2】Report on P2 Dec 09 sitting —— Emily Yao QIi*'21a+
Report on P2 Dec 09 sitting ,EZ&n[%Ko
09年12月P2 Corporate reporting 的考题结构和相关知识点为: U%oI*
Question 1 Consolidated statement of financial position 50 marks 82$By] Y9
Professional and ethical behavior b8b-M]P-=
Question 2 Impairment of assets 2 25 marks 4bAgbx-^
Question 3 Revenue recognition 25 marks $nn~K
Measurement of financial liability JTx}{kVO
Events after the reporting period n!eg"pL
Inventory valuation - lower of cost and NRV Ub3,x~V
Jointly controlled entity $)n{}8^
Accounting for entity LWVO%@)w
Decommissioning cost q/;mxq$
Jointly controlled assets &51/Pm2O
Asset definition 3 0DpIkf
Question 4 Financial instrument 25 marks * uE U9fX
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. v/m`rc]e
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. P* aD2("Z
考题1 z7<^aS
(a)部分考到的主要的知识点为: .z[+ sy_
Business combination achieved in stages - subsidiary to subsidiary ="A[*:h C"
Disposals - where control is retained
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- subsidiary to associate 8OBvC\%
Goodwill (full value method) *s%s|/
Intangible assets (S2<6Nm8
Investment property 2Cr+Z(f
Provisions RLKO 0 #
Foreign transaction dtg Ja_
考生容易出错误的地方会出项在一下几方面: +u
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. F)gL= 6h
2. Whether to recognize provision for restructuring. (XW#,=rYk
3. Calculation of retained earnings due to large amount of adjustments. k&~vVx
考题2 k BONP^ xI
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. \]9;c6(
考题3 92SB'T>
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. piId5Gx7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. wZC 'BLD
考题4 .s!:p pwl
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. AoR`/tr,
—— By P2 Lecture Emily Yao qnA:[H;F
