【P2】Report on P2 Dec 09 sitting —— Emily Yao yT|44
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Report on P2 Dec 09 sitting ,!dVhG#
09年12月P2 Corporate reporting 的考题结构和相关知识点为: J
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Question 1 Consolidated statement of financial position 50 marks mJZB@m u?
Professional and ethical behavior mO2
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Question 2 Impairment of assets 2 25 marks Ug )eyu
Question 3 Revenue recognition 25 marks MdhD "Q
Measurement of financial liability 6TDa#k5v
Events after the reporting period E V@yJ]
Inventory valuation - lower of cost and NRV C#n.hgo>I
Jointly controlled entity ~ S\,
Accounting for entity L~Y^
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Decommissioning cost _*ar\A`
Jointly controlled assets W`uq,r0Xsy
Asset definition *k@D4F ruP
Question 4 Financial instrument 25 marks r
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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. tyF snc k
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.
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考题1 |$g} &P8;
(a)部分考到的主要的知识点为: _Kbj?j
Business combination achieved in stages - subsidiary to subsidiary g@Pq<
Disposals - where control is retained m- bu{
- subsidiary to associate X ?o6=)SC|
Goodwill (full value method) k}C4:?AT
Intangible assets mVEIHzk2b
Investment property kB.CeG]tk
Provisions a 4n5i.;
Foreign transaction $18?Q+?3
考生容易出错误的地方会出项在一下几方面: D$+g5u)
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. *7w!~mn[m
2. Whether to recognize provision for restructuring. =IKgi-l*
3. Calculation of retained earnings due to large amount of adjustments. tz5\O }
考题2 |K" nSXzk
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 ", yq|
考题3 3$S~!fh
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. 7A lL,&+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. tUt_Q;%yC
考题4 nk;^sq4M :
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. ;iW>i8
—— By P2 Lecture Emily Yao PS8^ =
