【P2】Report on P2 Dec 09 sitting —— Emily Yao 46h@j>/K
Report on P2 Dec 09 sitting + zkm(
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8yW oPm<A
Question 1 Consolidated statement of financial position 50 marks dp5f7>]:(
Professional and ethical behavior zTD@
Question 2 Impairment of assets 2 25 marks @ 2_<,;$
Question 3 Revenue recognition 25 marks 3_`szl-
Measurement of financial liability '+*-s7o{
Events after the reporting period p{=QGrxB*
Inventory valuation - lower of cost and NRV quo^fqS&a
Jointly controlled entity t/Z:)4Z
Accounting for entity S='syq>Aok
Decommissioning cost oh#>
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Jointly controlled assets \Xt) E[
Asset definition pGIe= Um0W
Question 4 Financial instrument 25 marks 8@M'[jT
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. ^*^/]vM
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. a}d6
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考题1 S*)o)34 U
(a)部分考到的主要的知识点为: 8Inx/>eOI
Business combination achieved in stages - subsidiary to subsidiary (^H5EeG V{
Disposals - where control is retained m.V,I}J.q
- subsidiary to associate l(Cf7o!
Goodwill (full value method) Lht [g9
Intangible assets 9bEM#Hj
Investment property C|6{fd4?
Provisions 5OB]x?4]
Foreign transaction \/,g VT
考生容易出错误的地方会出项在一下几方面: Z}[xQ5
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. pAg$oe#
2. Whether to recognize provision for restructuring. l.7d$8'\
3. Calculation of retained earnings due to large amount of adjustments. aFG3tuaKrQ
考题2 M@O2
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 6F `\YSn+
考题3
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. B+Q+0tw*i
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. k6J \Kkk(
考题4 S$K}v,8.sr
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. Uk02IOX
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—— By P2 Lecture Emily Yao /:Y9sz uW`
