【P2】Report on P2 Dec 09 sitting —— Emily Yao },6*Y*?{
Report on P2 Dec 09 sitting cV ]y=q 6
09年12月P2 Corporate reporting 的考题结构和相关知识点为: eycV@|6u*
Question 1 Consolidated statement of financial position 50 marks rv?!y8\
Professional and ethical behavior r{V.jZ%p'Z
Question 2 Impairment of assets 2 25 marks Opry`} 5h
Question 3 Revenue recognition 25 marks m0Z7 N5v)
Measurement of financial liability `Qq/ F ]
Events after the reporting period 73pC
Inventory valuation - lower of cost and NRV r|bPR
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Jointly controlled entity 6U I>GQ
Accounting for entity LR\zy8y]
Decommissioning cost 6!Ri kEAh
Jointly controlled assets ]Wy.R6
Asset definition >
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Question 4 Financial instrument 25 marks
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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 ?.7\a@
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. R2Yl)2
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考题1 % 1Jd ^[W
(a)部分考到的主要的知识点为: k.{G&]r{
Business combination achieved in stages - subsidiary to subsidiary 2H>aC
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Disposals - where control is retained pe#*I/)b
- subsidiary to associate >D3z V.R
Goodwill (full value method) @tQ2E}psP,
Intangible assets 1t%<5 O;R
Investment property gA"<MI'y
Provisions &vkp? UH
Foreign transaction 9, K
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考生容易出错误的地方会出项在一下几方面: ?w8p LE~E
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 9C>ynH
2. Whether to recognize provision for restructuring. )(.%QSA\C
3. Calculation of retained earnings due to large amount of adjustments. ?N2X)Y@yi
考题2 &@ "w-M
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. x cnt?%%M
考题3 xBt<Yt"
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. 776 nWw)
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. tg fM:kzw
考题4 1{7_ `[
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. F_ _H(}d
—— By P2 Lecture Emily Yao FSVS4mtiX\
