【P2】Report on P2 Dec 09 sitting —— Emily Yao Nhq & Sn2
Report on P2 Dec 09 sitting iP nu
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 1#o><
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Question 1 Consolidated statement of financial position 50 marks zzq7 ?]D
Professional and ethical behavior ?=C ?3R
Question 2 Impairment of assets 2 25 marks eJh4hp;x
Question 3 Revenue recognition 25 marks SiBhf3
Measurement of financial liability c(:qid
Events after the reporting period wTT_jyH)
Inventory valuation - lower of cost and NRV s*b lZdP
Jointly controlled entity kB`t_`7f
Accounting for entity N001c)*7Q
Decommissioning cost oSDx9%
Jointly controlled assets <M//zXa
Asset definition "!\O N)l*
Question 4 Financial instrument 25 marks 1O<Gg<<,e
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. Qf?5"=:#
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. q ' 6gj
考题1 =e<;B_ ~ .
(a)部分考到的主要的知识点为: h X?rIx
Business combination achieved in stages - subsidiary to subsidiary /~k)#44
Disposals - where control is retained >o\s'i[
- subsidiary to associate b7X-mkF
Goodwill (full value method) H*SEzVb
Intangible assets ubq4Zv7'
Investment property C&d%S|:IR
Provisions vkQ81PEt
Foreign transaction <4caG2~q
考生容易出错误的地方会出项在一下几方面: A
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. #Kr\"o1]
2. Whether to recognize provision for restructuring. 32DSZ0
3. Calculation of retained earnings due to large amount of adjustments. iti~RV,
考题2 ,d^ze =
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. IV"OzQONx
考题3 s`:>"1\|
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. d@ +}_R"c
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. D/T& 0
考题4 >lD*:#o
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. $6&P 69<
—— By P2 Lecture Emily Yao $ ]&0`F
