【P2】Report on P2 Dec 09 sitting —— Emily Yao 1d5%(:@
Report on P2 Dec 09 sitting %*R, ceu I
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Rb6BY-/J
Question 1 Consolidated statement of financial position 50 marks ={g)[:(C.
Professional and ethical behavior 4^F[G p?
Question 2 Impairment of assets 2 25 marks }y(t')= 9
Question 3 Revenue recognition 25 marks w!F >fcm
Measurement of financial liability n7[nl4 3
Events after the reporting period F s/CW\
Inventory valuation - lower of cost and NRV .5|[gBK
Jointly controlled entity ;u BGB
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Accounting for entity 6S`_L
Decommissioning cost )|~K&qn`
Jointly controlled assets on_h'?2
Asset definition Lq(=0U\"P
Question 4 Financial instrument 25 marks qG9a!sj
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. Y~"tL(WfJl
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. 69c4bT:b"
考题1 67j kU !
(a)部分考到的主要的知识点为: DbMVbgz<e
Business combination achieved in stages - subsidiary to subsidiary %2QGbnt_*
Disposals - where control is retained irt9%w4"
- subsidiary to associate c8uaZvfW
Goodwill (full value method) G c V/_Y
Intangible assets 7HPw
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Investment property 8E%LhA.
Provisions };Q}C0E
Foreign transaction `B %%2p&
考生容易出错误的地方会出项在一下几方面: zL"e .
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. X ZE(& (s
3. Calculation of retained earnings due to large amount of adjustments. > Pw5! i\
考题2 TU|#Pz7n-Z
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. S?688
考题3 JwG(WLb:
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. ]IuZ T
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +7.|1x;C
考题4 ;4
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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. *AH `o b}
—— By P2 Lecture Emily Yao cv '8_3
