【P2】Report on P2 Dec 09 sitting —— Emily Yao %@o&*pF^,
Report on P2 Dec 09 sitting >d' EInSF
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8.P XTOhVL
Question 1 Consolidated statement of financial position 50 marks vrQFx~ZztH
Professional and ethical behavior =[ APMig,n
Question 2 Impairment of assets 2 25 marks Hu K Aj
Question 3 Revenue recognition 25 marks +A&EKk%$ |
Measurement of financial liability )\(lg*?:
Events after the reporting period NavOSlC+h
Inventory valuation - lower of cost and NRV e K\| SQb
Jointly controlled entity zz[g{[SN
Accounting for entity t&8<k+m
Decommissioning cost Y7*'QKz2
Jointly controlled assets .0?ss0~
Asset definition %}\ vW
Question 4 Financial instrument 25 marks N"&$b_u[
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ZW ov_
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. </8be=e7p
考题1 :~-)Sm+ ^
(a)部分考到的主要的知识点为: R%qX_m\0
Business combination achieved in stages - subsidiary to subsidiary .QNjeMu.
Disposals - where control is retained 3KDu!w@
- subsidiary to associate 3zk:59
Goodwill (full value method) P*}9,VoY
Intangible assets U.d'a~pH
Investment property =ZFcxGo
Provisions ] (]*]a4ss
Foreign transaction no mu$|I
考生容易出错误的地方会出项在一下几方面: xU#]w6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. V+P8P7y37B
2. Whether to recognize provision for restructuring. iH($rSE
3. Calculation of retained earnings due to large amount of adjustments. YK(X S"Kl
考题2 FZM
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. D!81(}p
考题3 ru#T^AI*^
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 2O}s*C$Xav
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8L%%eM_O
考题4 f 0:EQYYZ
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. eTLI/?|+N
—— By P2 Lecture Emily Yao ';i"?D?NAk
