【P2】Report on P2 Dec 09 sitting —— Emily Yao & ^!v*=z
Report on P2 Dec 09 sitting rH^/8|}&s
09年12月P2 Corporate reporting 的考题结构和相关知识点为: gx&7 3f<J
Question 1 Consolidated statement of financial position 50 marks }-@I#9
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks M7pvxChA
Question 3 Revenue recognition 25 marks |x[$3R1@
Measurement of financial liability NFM-)Z57
Events after the reporting period R]fYe#!"
Inventory valuation - lower of cost and NRV $:HLRl{2E
Jointly controlled entity r?XDvU
Accounting for entity XDvq7ZD
Decommissioning cost R mgxf/
Jointly controlled assets kBUufV~
Asset definition 'XME?H:q a
Question 4 Financial instrument 25 marks V?WMj
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 6A@Lj *:2m
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. !
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考题1 n
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(a)部分考到的主要的知识点为: QZ9M{Y/
Business combination achieved in stages - subsidiary to subsidiary 5lG|A6+w{
Disposals - where control is retained :'b%5/ ^q
- subsidiary to associate 8Y]}Gb!
Goodwill (full value method) kt5Yg W
Intangible assets |<7i|J
Investment property pJ$(ozV
Provisions y#GCtkhi
Foreign transaction ^$?7H>=_ha
考生容易出错误的地方会出项在一下几方面: /TG|
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. xP{m9_Qj
2. Whether to recognize provision for restructuring. 6;[1Jz]?i
3. Calculation of retained earnings due to large amount of adjustments. 4jPwL|#
考题2 "Vq@bNtu+
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. sF,
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考题3 ^w ]1qjGw
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. 1 pl2 ;!
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 2@O
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考题4 s:G [Em1
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. %j!z\pa
—— By P2 Lecture Emily Yao .w=:+msL{(
