【P2】Report on P2 Dec 09 sitting —— Emily Yao =(v'8?
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Report on P2 Dec 09 sitting ?& VKZSo
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 7~L_>7 ;
Question 1 Consolidated statement of financial position 50 marks C87 9eeJ
Professional and ethical behavior +Y>oNX1KN
Question 2 Impairment of assets 2 25 marks !y$+RA7\
Question 3 Revenue recognition 25 marks <%=< 9~e
Measurement of financial liability U/h@Q\~U
Events after the reporting period q&LCMnv"P
Inventory valuation - lower of cost and NRV .k|\xR
Jointly controlled entity 5>~D3?IAd
Accounting for entity hOuHTo^
Decommissioning cost @Z<Z//^k
Jointly controlled assets P4 #j;k4P
Asset definition 1*trtb4F
Question 4 Financial instrument 25 marks w`gT]Rn
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. WzBr1
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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. ,MG`} *N}
考题1 Hv%$6,/ *v
(a)部分考到的主要的知识点为: XaMsIyhI
Business combination achieved in stages - subsidiary to subsidiary }?sC1]-j&
Disposals - where control is retained `
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- subsidiary to associate y8}
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Goodwill (full value method) t~8H~%T>v
Intangible assets $\ PU Y8
Investment property 4EaxU !BT
Provisions \=o 0MR
Foreign transaction \[ 4y
考生容易出错误的地方会出项在一下几方面: S7~HBgS<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. bo@,
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2. Whether to recognize provision for restructuring. ]oC"gWDYu
3. Calculation of retained earnings due to large amount of adjustments. e -b>
考题2 $ k_6
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. 6-+ wfrN2
考题3 K'f2 S
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. YoWXHg! U
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. QH?sx k2
考题4 j}6h}E&dEr
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. DD`DU^o<
—— By P2 Lecture Emily Yao n98sY+$-z
