【P2】Report on P2 Dec 09 sitting —— Emily Yao !H{)L@f
Report on P2 Dec 09 sitting ZLyJ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: V]L$`7G
Question 1 Consolidated statement of financial position 50 marks Fx4C]S
Professional and ethical behavior &
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Question 2 Impairment of assets 2 25 marks m?'5*\(ST
Question 3 Revenue recognition 25 marks ehtiu!Vk
Measurement of financial liability ogs9obbZ!
Events after the reporting period [6V'UI6
Inventory valuation - lower of cost and NRV WGN[`D"
Jointly controlled entity b<