【P2】Report on P2 Dec 09 sitting —— Emily Yao /'sv7hg+
Report on P2 Dec 09 sitting ,^:{!?v
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?{ N,&d
Question 1 Consolidated statement of financial position 50 marks ./#YUIC
Professional and ethical behavior l~i?
Question 2 Impairment of assets 2 25 marks hz
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Question 3 Revenue recognition 25 marks 7*l$ i/!
Measurement of financial liability Az&>.*
Events after the reporting period jH<
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Inventory valuation - lower of cost and NRV Vu3DP+u|i
Jointly controlled entity +V4)><
Accounting for entity z`wI b
Decommissioning cost UxGu1a
Jointly controlled assets }bb,Iib
Asset definition WC#6(H5t$
Question 4 Financial instrument 25 marks # L*\ ^ c
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. BU:; ;iV8
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. 8!E.3'jb
考题1 %e~xO x
(a)部分考到的主要的知识点为: S(gr>eC5
Business combination achieved in stages - subsidiary to subsidiary h.edb6
Disposals - where control is retained @IL04' \
- subsidiary to associate (VeK7cU
Goodwill (full value method) OG5{oH#K
Intangible assets 6u, g
Investment property P~j#8cH7
Provisions !D=!
Foreign transaction t%:7W[_s
考生容易出错误的地方会出项在一下几方面: v \:AOY
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $|~ <6A{y
2. Whether to recognize provision for restructuring. Ui'v '
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3. Calculation of retained earnings due to large amount of adjustments. y!b2;- Dp
考题2 $gl|^c\
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. eC-& .Fl
考题3 1dN/H) ]
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. W Z'<iI
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ]64Pk 9z=
考题4 1aAOT6h
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. =t,
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—— By P2 Lecture Emily Yao ?MH=8Cl1w
