【P2】Report on P2 Dec 09 sitting —— Emily Yao GKf%dK L
Report on P2 Dec 09 sitting U\UlQ p?
09年12月P2 Corporate reporting 的考题结构和相关知识点为: E(0 [/N~
Question 1 Consolidated statement of financial position 50 marks (zhi/>su
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Professional and ethical behavior ,Cj` 0v#
Question 2 Impairment of assets 2 25 marks kUQdi%3yY;
Question 3 Revenue recognition 25 marks 9Xeg &Z|!
Measurement of financial liability .{66q#.
Events after the reporting period 6"_ytqw7
Inventory valuation - lower of cost and NRV h}f l:J1C
Jointly controlled entity ^:,I #]
Accounting for entity > kG: MJj
Decommissioning cost
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Jointly controlled assets "78BApjWT6
Asset definition Ib0@,y S[
Question 4 Financial instrument 25 marks ^Mi&2AvS
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. Wf5ohXm>
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. m>LC2S;
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考题1 t^(wb
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(a)部分考到的主要的知识点为: *N3X"2X:
Business combination achieved in stages - subsidiary to subsidiary IjnO2X
Disposals - where control is retained F;<cG `|Rx
- subsidiary to associate L(\o66a-rV
Goodwill (full value method) pXq5|,aC
Intangible assets a v4g/7=
Investment property 1bpjj'2%x
Provisions z*OQ4_
Foreign transaction ,-_\Y hY>
考生容易出错误的地方会出项在一下几方面: h-=lZ~W~
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. I9E]zoj8
2. Whether to recognize provision for restructuring. 0v'FE35~s
3. Calculation of retained earnings due to large amount of adjustments. aW7)}"j4
考题2 J G3#(DVc;
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. GHR,KB7 xM
考题3 9{XC9 \~
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. wU) vJsOq
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %TA@-tK=
考题4 D+69U[P_A
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. %Astfn(U{4
—— By P2 Lecture Emily Yao o%$'-N
