【P2】Report on P2 Dec 09 sitting —— Emily Yao -z~;f<+I`
Report on P2 Dec 09 sitting fZtuP1- 4
09年12月P2 Corporate reporting 的考题结构和相关知识点为: u85 dG7
Question 1 Consolidated statement of financial position 50 marks 69? wZfj'
Professional and ethical behavior ; {Nc9d
Question 2 Impairment of assets 2 25 marks (MGYX_rD
Question 3 Revenue recognition 25 marks @OGHS} -\
Measurement of financial liability :pCv! g2
Events after the reporting period .Cz9?]jyI
Inventory valuation - lower of cost and NRV BW x=Q
Jointly controlled entity =#>F' A
Accounting for entity )>] @@Trx
Decommissioning cost O>3f*Cc
Jointly controlled assets ,<t)aZL,A;
Asset definition @~CXnc0
Question 4 Financial instrument 25 marks UbEK2&q/8
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. 9SQc ChG~j
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. GO]5~ 4k
考题1 UJiy] y
(a)部分考到的主要的知识点为: j[${h, p?
Business combination achieved in stages - subsidiary to subsidiary F nc MIzp
Disposals - where control is retained k@[{_@>4^
- subsidiary to associate l {mC|8X
Goodwill (full value method) ( u^ `3=%n
Intangible assets ae>B 0#=
Investment property &e \UlM22
Provisions 'w8p[h
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Foreign transaction '\% Kd+k
考生容易出错误的地方会出项在一下几方面: 4q )+nh~s
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. s4[PwD
2. Whether to recognize provision for restructuring. 0^83:C
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3. Calculation of retained earnings due to large amount of adjustments. /^sk y!
考题2 [ 0z-X 7=e
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. b!JrdJO,DP
考题3 #Dp]S, e
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. &&ZX<wOM
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. [tk6Kx8a
考题4 uE,g|51H/
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. ~X<?&; 6
—— By P2 Lecture Emily Yao KP& $Sl
