【P2】Report on P2 Dec 09 sitting —— Emily Yao \ v _R]0m\
Report on P2 Dec 09 sitting 98rO]
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: v8y !zo'
Question 1 Consolidated statement of financial position 50 marks 0F%/R^mw
Professional and ethical behavior Y '+mC
Question 2 Impairment of assets 2 25 marks =&" a:l
Question 3 Revenue recognition 25 marks 7$JO IsM
Measurement of financial liability ]p@q.P
Events after the reporting period dAr=X4LE
Inventory valuation - lower of cost and NRV ILIv43QKM(
Jointly controlled entity M#.dF{ %%
Accounting for entity 9]^q!~u
Decommissioning cost FvXpqlp
Jointly controlled assets tPb <*{eG
Asset definition ^Z+p_;J$p
Question 4 Financial instrument 25 marks (-Qr.t_B`
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. 98Y1-Z^ .
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. '[vC C'
考题1 p Hzl/b8
(a)部分考到的主要的知识点为: Se.qft?D%(
Business combination achieved in stages - subsidiary to subsidiary n+1 `y8dy
Disposals - where control is retained v@,`(\Ca'
- subsidiary to associate 2t ;3_C
Goodwill (full value method) #
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Intangible assets J6mUU3F9f
Investment property L>n^Q:M
Provisions wWVB'MRXB,
Foreign transaction gbu*6&j9
考生容易出错误的地方会出项在一下几方面: ujLje:Yc
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. zgl$ n
2. Whether to recognize provision for restructuring. lE8(BWzw
3. Calculation of retained earnings due to large amount of adjustments. _LFABG=
考题2 K?u:-QX^
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. Gc e[RB:
考题3 ~g}blv0q+B
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. -FS! v^
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. e\._M$l
考题4 (_R!:H(]m
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. ? CU;
—— By P2 Lecture Emily Yao "8
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