【P2】Report on P2 Dec 09 sitting —— Emily Yao |PW.CV0,
Report on P2 Dec 09 sitting NFlrr*=t>
09年12月P2 Corporate reporting 的考题结构和相关知识点为: I=wA)Bli1p
Question 1 Consolidated statement of financial position 50 marks G:?l;+P1
Professional and ethical behavior EyPF'|Qtn
Question 2 Impairment of assets 2 25 marks -$5nqaK?
Question 3 Revenue recognition 25 marks )x&OdFX
Measurement of financial liability t[?O*>
Events after the reporting period >,QW74o
Inventory valuation - lower of cost and NRV 4Nz]LK%@
Jointly controlled entity 7%Ii:5Bp
Accounting for entity Q~AK0W
Decommissioning cost )w!*6<