【P2】Report on P2 Dec 09 sitting —— Emily Yao VN[h0+n4Th
Report on P2 Dec 09 sitting ?#^_yd|<
09年12月P2 Corporate reporting 的考题结构和相关知识点为: h'x|yy]@3
Question 1 Consolidated statement of financial position 50 marks P+sxlf:0
Professional and ethical behavior Z~t OR{q
Question 2 Impairment of assets 2 25 marks 8Hf!@p6R+
Question 3 Revenue recognition 25 marks 8 VJUaL@
Measurement of financial liability i6zfr|`@
Events after the reporting period zLlu% Oc
Inventory valuation - lower of cost and NRV n\}!'>d'
Jointly controlled entity U3 e3
Accounting for entity ;f7(d\=y
Decommissioning cost kmM1)- v
Jointly controlled assets AlNiqnZ
Asset definition "SyAOOZ
Question 4 Financial instrument 25 marks d*=P8QwL|
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. nJ#uz: (w,
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. tt`j!!
考题1 E0^~i:M k
(a)部分考到的主要的知识点为: (xJ6 : u
Business combination achieved in stages - subsidiary to subsidiary #N%xr'H
Disposals - where control is retained [Z484dS`_
- subsidiary to associate Vh :%e24Z
Goodwill (full value method) -DrR6kGjR
Intangible assets 0A@ 'w*=
Investment property y88FT#hR|5
Provisions r>S?,qr
Foreign transaction ,V3P.ni]
考生容易出错误的地方会出项在一下几方面: iK6L\ 'k
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 15_ OtK
2. Whether to recognize provision for restructuring. Z&%#,0>]
3. Calculation of retained earnings due to large amount of adjustments. pvJ@$L `'
考题2 i Iq='xwa9
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. sn&y;Vc[$
考题3 %^m6Q!
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. @^:R1c
