P1&P2题目和准则总结 07-12年 觉得有用就拿去吧

我考前刷真题横着刷 就是把历年相同题目一起看 感觉印象深刻 有助对比同类题型不同考法
（特此分享 攒人品）
P2
SOFP 2007.12 2008.6 2009.6 2009.12 2011.6 2011.12 2012.6 2012.12
SOCI 2010.6
Cash Flow 2008.12 2010.12 Pilot

IAS1 Presentation of Financial Statements
2008.6.Q3 2010.12.Q2 2011.6.Q2 2011.6.Q3 2012.12.Q2
IAS2 Inventories
2008.12.Q3 2009.12.Q3 2012.12.Q2
IAS7 Statement of Cash Flows
2008.12.Q1 2010.12.Q1 2012.12.Q2
IAS8 Accounting Polices, changes in accounting estimates and errors
2010.6.Q2 2011.6.Q3 2012.12.Q2
IAS10 Events After the Reporting Period
2009.12.Q3
IAS11 Construction Contracts
2009.6.Q3
IAS12 Income Taxes (Deferred taxation)
2007.12.Q3 2010.6.Q2 2012.6.Q3 2012.12.Q2 Pilot.Q3
IAS16 Property, Plant and Equipment
2008.12.Q3 2009.6.Q3 2009.12.Q3 2011.6.Q2 2012.12.Q1 2012.12.Q2
IAS17 Leases
2007.12.Q3 2008.12.Q3 2009.6.Q3 2012.6.Q2 2012.12.Q2 Pilot.Q2
IAS18 Revenue
2008.6.Q2 2008.12.Q3 2009.6.Q3 2009.12.Q3 2011.6.Q3 2012.12.Q2 Pilot.Q2
IAS19 Employee Benefits
2007.12.Q2 2008.6.Q3 2009.6.Q2 2010.6.Q2 2011.6.Q3 2012.6.Q2
IAS20 Accounting for Government Grants and Disclosure of Government Assistance
2008.6.Q2 2012.12.Q2
IAS21 The Effects of Changes in Foreign Exchange Rates
2008.6.Q1 2009.6.Q2 2011.6.Q1 2012.12.Q2
IAS24 Related Party Disclosures
2011.6.Q3
IAS27 Consolidated and Separate Financial Statements
2010.6.Q2 2011.12.Q2 Pilot.Q1
IAS28 Investments in Associates
2008.12.Q2 2010.6.Q2 2010.12.Q2 2012.12.Q2
IAS31 Interests In Joint Ventures
2009.12.Q3
IAS32 Financial Instruments: Presentation
2008.6.Q3 2008.12.Q2 2009.6.Q2 2012.6.Q3
IAS36 Impairment of Assets
2007.12.Q3 2009.12.Q2 2009.12.Q3 2010.6.Q2 2010.6.Q3 2011.6.Q2 2011.12.Q3 2012.6.Q3 2012.12.Q2
IAS37 Provisions, Contingent Liabilities and Contingent Assets
2007.12.Q2 2008.6.Q3 2008.12.Q2 2009.12.Q2 2010.12.Q2 2011.6.Q3 2011.12.Q2 2012.6.Q2 2012.12.Q2
IAS38 Intangible Assets
2008.12.Q3 2009.12.Q3 2010.6.Q3 2011.6.Q1 2011.6.Q2 2011.12.Q3
IAS39 Financial Instruments: Recognition and Measurement
2008.6.Q3 2009.6.Q2 2010.6.Q1 2010.6.Q3 Pilot.Q3
IAS40 Investment Property
2012.6.Q3 2012.12.Q2
IFRS1 First Time Adoption of International Financial Reporting Standards
2011.6.Q2
IFRS2 Share Based Payment
2008.12.Q2 2010.12.Q2 2012.6.Q2 Pilot.Q2
IFRS3 Business Combinations
2008.6.Q3 2008.12.Q2 2010.6.Q3 2011.6.Q1 2011.6.Q2
IFRS5 Non Current Assets Held-for-sale and Discontinued Activities
2007.12.Q3 2009.12.Q2 2010.6.Q2 2012.12.Q1
IFRS7 Financial Instruments: Disclosures
2010.6Q1
IFRS8 Operating Segments
2008.6.Q2 2011.12.Q1
IFRS9 Financial Instruments
2011.12.Q2 2012.6.Q1 2012.6.Q3
IFRS10 Consolidated Financial Statements
2012.12.Q2
IFRS11 Joint Arrangements
2012.12.Q2
The Framework
2009.6.Q1 Pilot.Q2
Fair Value
2009.6.Q2 2011.6.Q1
Convertible Bond, Shares
2009.6.Q2
Foreign Subsidiary
2009.6.Q2
Interest Free Loans
2009.6.Q2
Supply arrangements
2009.6.Q3
Environment Report & CSR
2007.12.Q1


P1
Pilot Q1 1. CG arrangements
2. risks of AC2 & risk assessment
3. unitary board & two-tier boards
4. four role of NED
5. environmental footprint
Q2 1. Remunerations committees
2. remuneration package
3. conflict of interest
Q3 1. codes of professional ethics
2. integrity
3. Deontological & Teleological
Q4 1. sound system of IC
2. reputation risk
3. ethical responsibility of a professional

2007.12 Q1 1. transparency and its importance
2. Kohlberg's levels
3. roles of NEDs
4. importance of internal control

Q2 1. risk management strategies
2. embedded risk
3. remuneration package
Q3 1. roles of chairman in CG
2. separation of roles of CEO and chairman
3. CG provisions by country
Q4 1. stakeholders
2. pristine capitalist and social contract approaches
3. fiduciary responsibility

2008.06 Q1 1. stakeholders; stakeholder claims
2. framework for assessing risk
3. assessment of risks
4. chairman's statement at AGM
(1) sustainable development
(2) environmental & sustainability implications
(3) importance of confidentiality
Q2 1. importance of independence
2. contrasting roles (org. & professional)
3. absolutism and relativism
Q3 1. agency
2. nominations committees
3. retirement by rotation
Q4 1. rules-based & principles-based
2. internal control statement
3. external reporting requirements

2008.12 Q1 1. Tucker's framework
2. strategic and operational risks
3. business case for project options
4.(1). mandatory and voluntary disclosures
4.(2). accountability to equity investors
Q2 1. roles of risk management committee
2. risk management strategies (TARA)
3. risk committee can be ED or NED
Q3 1. five general objectives of IC & factors of need
2. criticisms of audit committee
3. market risk
Q4 1. purpose of codes of ethics
2. code of ethics and strategic positioning
3. Deontological & Teleological

2009.06 Q1 1. Kohlberg's levels
2. five causes of IC failure
3. agency relationship
4. narrow and wide stakeholders
5. IC issues (letter)
Q2 1. public interest
2. ethical threats
3. accounting profession & deep green
Q3 1. leaving the service of a board
2. importance of chairman's statement
3. criticize reward package
4. criticize chairman performance
Q4 1. roles of a risk manager
2. criticize risk manager advice
3. entrepreneurial risk

2009.12 Q1 1. seven-step (AAA) model
2. identify and analyse IC failures
3. contributions that NEDs might make
4. (1). importance of info. On IC and risks (Memo)
4. (2). Qualitative characteristics of info. Needed
Q2 1. director's induction programme
2. unitary board & two-tier boards
3. understand role of chairman
Q3 1. integrity
2. criticize ethical and professional behaviour
3. ethical dilemma

Q4 1. embedding risk
2. management culture and embedded risks
3. external risk auditing

2010.06 Q1 1. voluntary and involuntary stakeholders & claims
2. roles of employee representatives
3. agency
4. importance of risk assessment
4. social and environmental footprint
Q2 1. criticisms of remuneration committee
2. components of a rewards package
3. ethical case for repaying of pension
Q3 1. rules-based & principles-based
2. non-industry specific advantages of IC
3. IA testing/role of IA
Q4 1. family business & listed company
2. accountant professional principles
3. ethical dilemma

2010.12 Q1 1. institutional investor intervention
2. absolutist and relativist
3. good CG and consequences of failure
3. mandatory external reporting of IC
3. content of external report on IC
Q2 1. sustainable development
2. stages of environmental audit
3. strategic and operational risks
Q3 1. conflict of interest
2. advantages of NED
3. CG report
Q4 1. liquidity risk
2. embedding risk
3. obstacles of embedding risk

2011.06 Q1 1. IC problems & measures
2. Kohlberg's levels
3. AGM & EGM
4. role of CEO
Q2 1. dynamic (risk assessment)
2. risk management strategies (TARA)
3. related and correlated
4. risk awareness
Q3 1. charities and PLC
2. transparency and its importance
3. audit committee and IC
Q4 1. ethical threats
2. criticize ethical issue
3. insider trading

2011.12 Q1 1. CG of ethics (purpose)
2. voluntary disclosure and environmental risk
3. IC failures
4. health and safety risk & ALARP
Q2 1. rules-based & principles-based
2. separation of roles of CEO and chairman
3. comply or explain
Q3 1. CEO rewards package
2. market risk
3. proxy voting
Q4 1. rights and responsibilities
2. pristine capitalist
3. social responsibility ST & LT

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