【P2】Report on P2 Dec 09 sitting —— Emily Yao 60St99@O
Report on P2 Dec 09 sitting ~'2im[f J
09年12月P2 Corporate reporting 的考题结构和相关知识点为: $>mTPNF
Question 1 Consolidated statement of financial position 50 marks /o=,\kM
Professional and ethical behavior
ua!g}m~
Question 2 Impairment of assets 2 25 marks VIjsz4 2 C
Question 3 Revenue recognition 25 marks Mb0cdK?h A
Measurement of financial liability V`z2F'vT
Events after the reporting period Sk 10"D B/
Inventory valuation - lower of cost and NRV *|DIG{
Jointly controlled entity Cq, hzi-
Accounting for entity CF k^(V"
Decommissioning cost 9#AsSbBpf
Jointly controlled assets %<Q
?|}
Asset definition X [
o9^<
Question 4 Financial instrument 25 marks KU}HVM{
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. HN *w(bROr
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 2 o5v{W
考题1 ]
x_WO_
(a)部分考到的主要的知识点为: I=3e@aTZ,
Business combination achieved in stages - subsidiary to subsidiary ! B _?_ a
Disposals - where control is retained +T@a/(Gl
- subsidiary to associate Rtl;*ZAS
Goodwill (full value method) _,2P4
Intangible assets ~CB6+t
>
Investment property (gl/ NH!
Provisions wGC)gW
Foreign transaction F+@E6I'g
考生容易出错误的地方会出项在一下几方面: ' 1aU0<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. fYzO
T, c
2. Whether to recognize provision for restructuring. uUczD 8y
3. Calculation of retained earnings due to large amount of adjustments. O} !L;?
考题2 { A2SG#}
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. +jD{ O @9
考题3 <k^P>Irb3t
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. bTn7$EG
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. t;@VsQ8
考题4 G'<J8;B*
t
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. aO]0|<2
j
—— By P2 Lecture Emily Yao fFfH9 cl!
