【P2】Report on P2 Dec 09 sitting —— Emily Yao Sm|(
Report on P2 Dec 09 sitting ftZj}|R!
09年12月P2 Corporate reporting 的考题结构和相关知识点为: YQ(Po!NI\'
Question 1 Consolidated statement of financial position 50 marks +S~.c;EK
Professional and ethical behavior IFuZ]CBz
Question 2 Impairment of assets 2 25 marks "uD=KlA
Question 3 Revenue recognition 25 marks .%xzT J=!
Measurement of financial liability ?tYpc_p#
Events after the reporting period p!W[X%`)
Inventory valuation - lower of cost and NRV )\ 0F7Z
Jointly controlled entity 9dKul,c
Accounting for entity {'bip`U.
Decommissioning cost >HTbegi
Jointly controlled assets Fu _@!K
Asset definition BWUq%o,@g
Question 4 Financial instrument 25 marks Jl
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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. +,flE=5]s
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. ;+Yi.Q/\
考题1 &%F@O<
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(a)部分考到的主要的知识点为: rPiNv
30L
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained k%Vv?{g
- subsidiary to associate ``QHG&$/
Goodwill (full value method) (36K3=Q a
Intangible assets
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