【P2】Report on P2 Dec 09 sitting —— Emily Yao OS8 ^mC
Report on P2 Dec 09 sitting iEx.BQ+
09年12月P2 Corporate reporting 的考题结构和相关知识点为: HT]W2^k
Question 1 Consolidated statement of financial position 50 marks P^m+SAAB
Professional and ethical behavior u8ofg
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Question 2 Impairment of assets 2 25 marks Z$ qFjWp
Question 3 Revenue recognition 25 marks 3T UW+#[Gu
Measurement of financial liability i9Fg
Events after the reporting period tHNvb\MR$
Inventory valuation - lower of cost and NRV [A$5~/Q{U1
Jointly controlled entity k N3 T/96
Accounting for entity hsV+?#I
Decommissioning cost 6k6M&a
Jointly controlled assets `$og]Dn;
Asset definition /H#- \r&r
Question 4 Financial instrument 25 marks 5
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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. 5. gM]
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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. m-f "EFmP
考题1 5dffF e
(a)部分考到的主要的知识点为: D'V0b"
Business combination achieved in stages - subsidiary to subsidiary Bvzu{B%
Disposals - where control is retained }e 3M5LI1L
- subsidiary to associate o
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Goodwill (full value method) RjS; Ck@;
Intangible assets ,# 3}TDC
Investment property Ol ,;BZHc\
Provisions Rz}?@zh_8
Foreign transaction V:F;Nq%+j
考生容易出错误的地方会出项在一下几方面: (;u tiupW
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. _^4\z*x
2. Whether to recognize provision for restructuring. =`2nv0%2
3. Calculation of retained earnings due to large amount of adjustments. vW4~\ ]
考题2 [?3 */*V
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. `|K,E
考题3 }* iag\
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. QS2J271E}
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. hoxn! x$?
考题4 u#5/s 8
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. TJ(P TB;
—— By P2 Lecture Emily Yao Hj
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