【P2】Report on P2 Dec 09 sitting —— Emily Yao p^KlH=1n.6
Report on P2 Dec 09 sitting }B I~am_
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @<D' - mMt
Question 1 Consolidated statement of financial position 50 marks gp~yt0AU
Professional and ethical behavior c*x J=Gz6d
Question 2 Impairment of assets 2 25 marks T-a&e9B
Question 3 Revenue recognition 25 marks ZnvEv;P
Measurement of financial liability Sf
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Events after the reporting period 3>-[B`dD(
Inventory valuation - lower of cost and NRV I~
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Jointly controlled entity '1W!xQ
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Accounting for entity 2{A;du %&
Decommissioning cost 9J~:m$.
Jointly controlled assets )XLj[6j0
Asset definition k{gl^
Question 4 Financial instrument 25 marks =
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. wGEWr2$
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. %f3c7\=C
考题1 ZY E' C
(a)部分考到的主要的知识点为: o Lg g
Business combination achieved in stages - subsidiary to subsidiary e >L5.~i
Disposals - where control is retained q';&SR#"`K
- subsidiary to associate PD6MyW05%9
Goodwill (full value method) ;_mgiKHg
Intangible assets o3Mf:;2c C
Investment property ;[(= kOI
Provisions 9#v-2QY
Foreign transaction ) l`1)Ea~
考生容易出错误的地方会出项在一下几方面: kQ@gO[hS
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. vuYO\u+ud
2. Whether to recognize provision for restructuring. $ q%m u
3. Calculation of retained earnings due to large amount of adjustments. =nJ{$%L\x,
考题2 =yl4zQmg$
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. rHvF%o
考题3 M{
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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. qBT_!
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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. r?fH
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考题4 U(U@!G )
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. !Tv?%? 2l
—— By P2 Lecture Emily Yao -glugVq
