【P2】Report on P2 Dec 09 sitting —— Emily Yao s$IDLs,WM
Report on P2 Dec 09 sitting IM*y|UHt
09年12月P2 Corporate reporting 的考题结构和相关知识点为: _OYasJUM
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Question 1 Consolidated statement of financial position 50 marks y-Fo=y
Professional and ethical behavior V( }:=eK
Question 2 Impairment of assets 2 25 marks z,RhYm
Question 3 Revenue recognition 25 marks OUE(I3_
Measurement of financial liability aI'&O^w+
Events after the reporting period ^"E^zHM(
Inventory valuation - lower of cost and NRV -+-?w|}qV
Jointly controlled entity @?ebuj5{e
Accounting for entity ]IaMp788
Decommissioning cost K&u_R
Jointly controlled assets
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Asset definition v{RZJ^1
Question 4 Financial instrument 25 marks 1> ?M>vK
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. DmK57V4L^
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ^+ml5m
考题1 \eTwXe]Pv
(a)部分考到的主要的知识点为: 0^ _uV9r
Business combination achieved in stages - subsidiary to subsidiary 39c2pV[
Disposals - where control is retained '(6z.
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- subsidiary to associate XE RUo
Goodwill (full value method) TT%M'5&
Intangible assets u$z`
Investment property 3l]lwV
Provisions PJ')R:e,
Foreign transaction kb%;=t2
考生容易出错误的地方会出项在一下几方面: 6dQ-HI*Y#
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ?Jbil
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2. Whether to recognize provision for restructuring. t
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3. Calculation of retained earnings due to large amount of adjustments. yNBQGSH
考题2 E#RDqL*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. LG0;#3YwH
考题3 E#34Wh2z
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. gE'sOT9v
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8bGd} (
考题4 2g
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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. !"e5h`/ADM
—— By P2 Lecture Emily Yao d2FswF$C