【P2】Report on P2 Dec 09 sitting —— Emily Yao e}kG1C8
Report on P2 Dec 09 sitting ]fR
3f
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2oNlQiE_
Question 1 Consolidated statement of financial position 50 marks Y$N|p{Z
Professional and ethical behavior 1{A4_/R
Question 2 Impairment of assets 2 25 marks |(w x6H:
Question 3 Revenue recognition 25 marks } nQH
P4'
Measurement of financial liability 6A%Y/oU+2
Events after the reporting period \PL92HV
Inventory valuation - lower of cost and NRV ?g9Ce
eH*
Jointly controlled entity &v