【P2】Report on P2 Dec 09 sitting —— Emily Yao &J,&>CFc
Report on P2 Dec 09 sitting !$#8Z".{v{
09年12月P2 Corporate reporting 的考题结构和相关知识点为: VTn6@z_ x
Question 1 Consolidated statement of financial position 50 marks Z+
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Professional and ethical behavior iM~qSRb#mJ
Question 2 Impairment of assets 2 25 marks 8xYeaK
Question 3 Revenue recognition 25 marks *P+8^t#Vp
Measurement of financial liability
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Events after the reporting period a4eE/1
Inventory valuation - lower of cost and NRV 6eW9+5oL
Jointly controlled entity #X
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Accounting for entity h`:B8+k
Decommissioning cost ]
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Jointly controlled assets =]P|!$!}0
Asset definition {#&j