2014年ACCA考试(p2报告)考前总结7本文由高顿ACCA整理发布请注明出处 Example 1:?Binkie Co has an item of land carried in its books at 13000. Two years ago a slump in land values led the to reduce the carrying value from
2014年ACCA考试(p2报告)考前总结17本文由高顿ACCA整理发布请注明出处 Post employment benefit plan:? defined contribution plans and defined benefit plans? Defined contribution plans: the employer (and possibly current emp
2014年ACCA考试(p2报告)考前总结9本文由高顿ACCA整理发布请注明出处 4. IAS 36 Impairment of assets IAS36 applies to all tangible intangible and financial assets except inventories assets arising from construction contract
2014年ACCA考试(p2报告)考前总结11本文由高顿ACCA整理发布请注明出处 6. IAS 38 Intangible assets An intangible asset is an identifiable non-monetary asset without physical substance. The asset must be: . controlled by th
2014年ACCA考试(p2报告)考前总结18本文由高顿ACCA整理发布请注明出处 Defined benefit plans: recognition and measurement An outline of the method used for an employer to account for the expenses and obligation of a defined
2014年ACCA考试(p2报告)考前总结6本文由高顿ACCA整理发布请注明出处 ACCOUNTING STANDARDS The IASB Framework definition of an asset: a resource controlled by the entity as a result of past events and from which future econ
2014年ACCA考试(p2报告)考前总结14本文由高顿ACCA整理发布请注明出处 Q:What are the main characteristics of goodwill which distinguish it from other intangible non-current assets To what extent do you consider that these c
2014年ACCA考试(p2报告)考前总结4本文由高顿ACCA整理发布请注明出处 2 Influences on ethics: ethical decision making is influenced by individual and situational factors. Individual factors include age and gender beliefs e
2014年ACCA考试(p2报告)考前总结12本文由高顿ACCA整理发布请注明出处 The cost of an internally operated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recog
2014年ACCA考试(p2报告)考前总结16本文由高顿ACCA整理发布请注明出处 Short-term employee benefits - unused holiday leave Q :A gives its employees an annual entitlement to paid holiday leave. If there is any unused leave
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