【P2】Report on P2 Dec 09 sitting —— Emily Yao n,D&pl9f
Report on P2 Dec 09 sitting y7^E`LKK
09年12月P2 Corporate reporting 的考题结构和相关知识点为: \:-"
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Question 1 Consolidated statement of financial position 50 marks {;5\ #VFg
Professional and ethical behavior cXw8#M!
Question 2 Impairment of assets 2 25 marks {:
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Question 3 Revenue recognition 25 marks ?xW,2S
Measurement of financial liability 4 5Hbg
Events after the reporting period cS# yfN,
Inventory valuation - lower of cost and NRV &ea6YQ
Jointly controlled entity L;h|Sk]{
Accounting for entity 8B! Mg NKV
Decommissioning cost rHi BW!
Jointly controlled assets (h"-#q8$
Asset definition r(j :C%?}C
Question 4 Financial instrument 25 marks dOX"7kZ
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. >npTUOGL=n
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
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(a)部分考到的主要的知识点为: g o9tvK
Business combination achieved in stages - subsidiary to subsidiary ^ 6b27_=
Disposals - where control is retained y* *YFQ*sc
- subsidiary to associate
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Goodwill (full value method) |"g+p )A
Intangible assets =&Z #QD"vl
Investment property ;F|8#! (
Provisions &yRR!1n)H
Foreign transaction LEuDDJ -
考生容易出错误的地方会出项在一下几方面: 8 qlQC.VA[
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~jJF&*)
2. Whether to recognize provision for restructuring. 1>=%TIO)
3. Calculation of retained earnings due to large amount of adjustments. 6L"b O'_5K
考题2 )=nB32~J"
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. oP~%7J t
考题3 ~6=aoF5"3?
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. ;Wgkf_3
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >
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考题4 h0] bIT{
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. [gGo^^aW#
—— By P2 Lecture Emily Yao MFn\
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