【P2】Report on P2 Dec 09 sitting —— Emily Yao x@>^ c:-f
Report on P2 Dec 09 sitting j k}m
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 5Bc)QKh`l|
Question 1 Consolidated statement of financial position 50 marks \it<] BN
Professional and ethical behavior 6hm6h7$F1
Question 2 Impairment of assets 2 25 marks /2!
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Question 3 Revenue recognition 25 marks 4.mbW
Measurement of financial liability [?`c>
Events after the reporting period <ByDT$E_
Inventory valuation - lower of cost and NRV =8fZG
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Jointly controlled entity *`V-zD
Accounting for entity {VE$i2nC8
Decommissioning cost & 9'JHF!l
Jointly controlled assets
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Asset definition CSooJ1Ep~'
Question 4 Financial instrument 25 marks L:F:ZOM6`
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. =<[ZFO~v
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多.
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考题1 KhV;
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(a)部分考到的主要的知识点为: #0 WO~wL
Business combination achieved in stages - subsidiary to subsidiary 62LQUl ]<
Disposals - where control is retained uy;3s=03^
- subsidiary to associate 1P\_3.V{
Goodwill (full value method) ^i^S1h"
Intangible assets [0e]zy
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Investment property G1'w50Yu
Provisions DEC,oX!bI1
Foreign transaction Fk,3th
考生容易出错误的地方会出项在一下几方面: 4[& 6yHJ^
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. GS3ydN<v
2. Whether to recognize provision for restructuring. ~dw l7Qc
3. Calculation of retained earnings due to large amount of adjustments. m,TqyP#
考题2 *WgP+"h
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. *lG$B@;rc|
考题3 !<2*B^
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. ;mb
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Z
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考题4 <`9:hPp0
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. &,&oTd .
—— By P2 Lecture Emily Yao `"CF/X^
