【P2】Report on P2 Dec 09 sitting —— Emily Yao Ig G@v9'
Report on P2 Dec 09 sitting =V/$&96Q
09年12月P2 Corporate reporting 的考题结构和相关知识点为: {h7
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Question 1 Consolidated statement of financial position 50 marks ne oT\HV
Professional and ethical behavior K0g<11}(Yg
Question 2 Impairment of assets 2 25 marks y 4C
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Question 3 Revenue recognition 25 marks oz(<e
Measurement of financial liability V`l. F"<L
Events after the reporting period R I')iz?
Inventory valuation - lower of cost and NRV L/" u,~[
Jointly controlled entity \T/~"
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Accounting for entity =L#tSa=M"
Decommissioning cost o/CSIvz1
Jointly controlled assets gk >A
Asset definition =L
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Question 4 Financial instrument 25 marks 6HCP1`gg
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 4[ "$}O5
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. )z=`,\&p:
考题1 n,wLk./`
(a)部分考到的主要的知识点为: CTD{!I(
Business combination achieved in stages - subsidiary to subsidiary E;@` { v
Disposals - where control is retained sc@v\J;k
- subsidiary to associate Vx~[;*{,C9
Goodwill (full value method) Bik mA
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Intangible assets "e&S*8QhM
Investment property bO>Mvf
Provisions so9h6K{qcp
Foreign transaction :y"Zc1_
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考生容易出错误的地方会出项在一下几方面: DQ?'f@I&
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. &s_[~g<
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. 0mF3Vs`-Q
考题2 smoz5~
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. I%h9V( [
考题3 *
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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. 4hg#7#?boW
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 2~<?E`+
考题4 $-|`#|CBd
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. Zoh2m` 6
—— By P2 Lecture Emily Yao ^+Ie
