【P2】Report on P2 Dec 09 sitting —— Emily Yao dRW$T5dac
Report on P2 Dec 09 sitting PT'MNH
09年12月P2 Corporate reporting 的考题结构和相关知识点为: |4;UyHh
Question 1 Consolidated statement of financial position 50 marks .5w azvA
Professional and ethical behavior aJhxc<"e
Question 2 Impairment of assets 2 25 marks vDFGd-S
Question 3 Revenue recognition 25 marks fBhoGA{=g
Measurement of financial liability }^xE|~p
Events after the reporting period 8)L*AdDAW!
Inventory valuation - lower of cost and NRV D:"{g|nW}
Jointly controlled entity ]
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Accounting for entity pTJX""C
Decommissioning cost 3BG>Y(v
Jointly controlled assets 3Fs5RC~a
Asset definition q_V0+qH
Question 4 Financial instrument 25 marks OhVs#^
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. -C-yQ.>\T#
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. :YP #
考题1 M}O}:1Par
(a)部分考到的主要的知识点为: kLj$@E`4
Business combination achieved in stages - subsidiary to subsidiary j8Cho5C
Disposals - where control is retained k&