【P2】Report on P2 Dec 09 sitting —— Emily Yao N(=Z4Nk5
Report on P2 Dec 09 sitting N>Q~WXvV#
09年12月P2 Corporate reporting 的考题结构和相关知识点为: oZwu`~h Y
Question 1 Consolidated statement of financial position 50 marks G24 Ov&H
Professional and ethical behavior -h8@B+
Question 2 Impairment of assets 2 25 marks {~c M 6W]f
Question 3 Revenue recognition 25 marks " ';K$&,[
Measurement of financial liability !}PZCbDhL
Events after the reporting period Z(:q.{"r
Inventory valuation - lower of cost and NRV r: -,qy
Jointly controlled entity ]L{diD 2
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Accounting for entity @
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Decommissioning cost !
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Jointly controlled assets YgL{*XYAt
Asset definition o
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Question 4 Financial instrument 25 marks Z b}U 4
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. q)PLc{N
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. c%@<
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考题1 IB\O[R$x
(a)部分考到的主要的知识点为: !@3"vd{^
Business combination achieved in stages - subsidiary to subsidiary ^Cy=L]
Disposals - where control is retained B3g # )
- subsidiary to associate 7*\Cf qrU
Goodwill (full value method)
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Intangible assets 5u=> ~yK+
Investment property _{&bm E
Provisions DrA\-G_7
Foreign transaction IC6r?
考生容易出错误的地方会出项在一下几方面: V
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. []b=
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2. Whether to recognize provision for restructuring. c$^~7.~{Qy
3. Calculation of retained earnings due to large amount of adjustments. E)F#Z=)
考题2 <\`qRz0/
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. >yf}9Zs
考题3 _Nacqa
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. buKSZ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. W :8pmI
考题4 >["X( %&w
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. ^?5Ha gA
—— By P2 Lecture Emily Yao lsA?|4`mn
