【P2】Report on P2 Dec 09 sitting —— Emily Yao X
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Report on P2 Dec 09 sitting !_+LmBd
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: nwd
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Question 1 Consolidated statement of financial position 50 marks C[j'0@~V:B
Professional and ethical behavior @Q"%a`mKH
Question 2 Impairment of assets 2 25 marks #;F1+s<|QJ
Question 3 Revenue recognition 25 marks ~r
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Measurement of financial liability =2VM(G tK>
Events after the reporting period z
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Inventory valuation - lower of cost and NRV urT!?*g,
Jointly controlled entity K5x&:z
Accounting for entity =,D3e+ P'
Decommissioning cost )J/,- p
Jointly controlled assets s[:e '#^
Asset definition xACA tJ'gc
Question 4 Financial instrument 25 marks f1Ruaz-
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.
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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.
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考题1 a;p3Me7
(a)部分考到的主要的知识点为: u1y c
Business combination achieved in stages - subsidiary to subsidiary 5S'89 r 3m
Disposals - where control is retained %YhZ#>WT
- subsidiary to associate I;`)1
Goodwill (full value method) MVV9[f
Intangible assets Aa* UV6(v
Investment property imdfin?=
Provisions zJ4 2%0g
Foreign transaction C& 0iWY\a
考生容易出错误的地方会出项在一下几方面: [((P ,v*
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. mDmy 637_
2. Whether to recognize provision for restructuring. ,HXY|fYr
3. Calculation of retained earnings due to large amount of adjustments. PTe8,cD>
考题2 gIS<"smOo
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. ukV1_QeN [
考题3 Qcu1&t\ C
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. ,R=Mr}@u
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. u\zR WX
考题4 
