【P2】Report on P2 Dec 09 sitting —— Emily Yao s]6;*mI2
Report on P2 Dec 09 sitting FG{,l=Z0
09年12月P2 Corporate reporting 的考题结构和相关知识点为: #NGtba
Question 1 Consolidated statement of financial position 50 marks @t1pB]O:
Professional and ethical behavior 1KGf @u%-1
Question 2 Impairment of assets 2 25 marks tKcC{
Question 3 Revenue recognition 25 marks 8 >LDo"
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Measurement of financial liability ~x/ka43
Events after the reporting period ]s^+/8d=
Inventory valuation - lower of cost and NRV dlCiqY:}
Jointly controlled entity 8#tuB8>
Accounting for entity 1n}#54
Decommissioning cost ~_"V7
Jointly controlled assets Ayg^<)JWh
Asset definition q+oc^FD?@
Question 4 Financial instrument 25 marks hY%} x5ntU
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. >`a^E1)
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. *` wz
考题1 !l0"nPM=
(a)部分考到的主要的知识点为: =[!(s/+>L
Business combination achieved in stages - subsidiary to subsidiary CueC![pj
Disposals - where control is retained (3D&