【P2】Report on P2 Dec 09 sitting —— Emily Yao 0c{Gr 0[>
Report on P2 Dec 09 sitting 34^Q5B~^J
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @V*au:
Question 1 Consolidated statement of financial position 50 marks /Ir 7
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Professional and ethical behavior E ,Dlaq
Question 2 Impairment of assets 2 25 marks ZW `HDrP`
Question 3 Revenue recognition 25 marks 96 k(X LR
Measurement of financial liability eq7C]i
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Events after the reporting period o<Ke 3?J\
Inventory valuation - lower of cost and NRV W'8J<VBD
Jointly controlled entity f2 VpeJ<p
Accounting for entity ^O?l9(=/u
Decommissioning cost k0R, !F
Jointly controlled assets z bdOCfA;
Asset definition s
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Question 4 Financial instrument 25 marks ([ E#zrz%
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. C5d/)a C
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. VN1# 8{
考题1 _y.mpX&
(a)部分考到的主要的知识点为: 1"N/ZK F-x
Business combination achieved in stages - subsidiary to subsidiary R#r h
Disposals - where control is retained 6i55J a
- subsidiary to associate (p}9
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Goodwill (full value method) k{!iDZr&f,
Intangible assets i] V
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Investment property
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Provisions =/)Mc@Hb
Foreign transaction 9iiU,}M`j
考生容易出错误的地方会出项在一下几方面: s2kGU^]y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. }C9VT Js|
3. Calculation of retained earnings due to large amount of adjustments. \Or]5ogT'
考题2 8JFnB(3xU
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. w/)e2CH
考题3 j TG S6{E
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. g#pIMA #/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :cIu?7A
考题4 m(Pz7U.Q
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. :C}KI)
—— By P2 Lecture Emily Yao
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