【P2】Report on P2 Dec 09 sitting —— Emily Yao FES_:?.0
Report on P2 Dec 09 sitting YqhZndktX
09年12月P2 Corporate reporting 的考题结构和相关知识点为: dWbSrl
Question 1 Consolidated statement of financial position 50 marks x% Ph``XI
Professional and ethical behavior p|! 5G&O,
Question 2 Impairment of assets 2 25 marks r(;sX
Question 3 Revenue recognition 25 marks U~8;y'
Measurement of financial liability \ vj<9ke&
Events after the reporting period fgrflW$
Inventory valuation - lower of cost and NRV e 4-
Jointly controlled entity $VOSd<87
Accounting for entity %5#ts/f
Decommissioning cost h"Qp e'D}
Jointly controlled assets 5VD(fW[OW]
Asset definition '4-J0S<<_
Question 4 Financial instrument 25 marks L c.=CBQ
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. h3 -y}.VjG
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. `}t<5_
考题1 {~J'J $hn8
(a)部分考到的主要的知识点为: Dv~W!T i
Business combination achieved in stages - subsidiary to subsidiary [B<htD&
Disposals - where control is retained z,pKy Inw
- subsidiary to associate {nvF >
Goodwill (full value method) DFD l p
Intangible assets FXMrD,qVg
Investment property /Kcp9Qx
Provisions A [W3.$s
Foreign transaction f793yCiG
考生容易出错误的地方会出项在一下几方面: D6X0(pU0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. \4$V ;C/n,
2. Whether to recognize provision for restructuring. Kvx~2ZMx6
3. Calculation of retained earnings due to large amount of adjustments. .V~z6
考题2 r<< ]41
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. sz;B-1^6
考题3 `sW+R=
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. z~8`xn,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. u^2)oL
考题4 Qy 0Zj$,Z
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. jQ>
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—— By P2 Lecture Emily Yao 90g=&O5@O
