【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting Xq!tXJ)
09年12月P2 Corporate reporting 的考题结构和相关知识点为: h`rjD
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Question 1 Consolidated statement of financial position 50 marks ,[1`'nN@g
Professional and ethical behavior !:[n3.vm
Question 2 Impairment of assets 2 25 marks Vy~$%H94
Question 3 Revenue recognition 25 marks 5(`GF|
Measurement of financial liability cB=u;$k@*
Events after the reporting period j6(IF5MqP
Inventory valuation - lower of cost and NRV q$'&R