相关文档

• 2015年ACCA考试《F7财务报告》重要讲义（1）.doc

  2015年ACCA考试《F7财务报告》重要讲义(1)本文由高顿ACCA整理发布请注明出处　　I. The accounting problem?　　Before IAS37 provisions were recognized on the basis of prudence little guidance was given on when a provision should be rec

• 2015年ACCA考试《F7财务报告》重要讲义（1）.doc

  2015年ACCA考试《F7财务报告》重要讲义(1)本文由高顿ACCA整理发布请注明出处　　I. The accounting problem?　　Before IAS37 provisions were recognized on the basis of prudence little guidance was given on when a provision should be rec

• 2015年ACCA考试《F7财务报告》重要讲义（4）.doc

  2015年ACCA考试《F7财务报告》重要讲义（4）本文由高顿ACCA整理发布请注明出处　　IAS 16 Property Plant and Equipment states that the residual value and useful economic life of an asset should be reviewed at each financial year end (a

• 2015年ACCA考试《F7财务报告》重要讲义（10）.doc

  2015年ACCA考试《F7财务报告》重要讲义（10）本文由高顿ACCA整理发布请注明出处　　History Question Analysis?　　Question 1 (Q3December 2003)?　　IAS 37 Provisions Contingent Liabilities and Contingent Assets was issued in 1998. The Stand

• 2015年ACCA考试《F7财务报告》重要讲义（12）.doc

  2015年ACCA考试《F7财务报告》重要讲义（12）本文由高顿ACCA整理发布请注明出处　　Questions for Practice?　　Question 1?　　Revaluation and its impacts on the ie statement reserves and legally distributable profits?　pany A purcha

• 2015年ACCA考试《F7财务报告》重要讲义（14）.doc

  2015年ACCA考试《F7财务报告》重要讲义（14）本文由高顿ACCA整理发布请注明出处? ? 　Net present value to infinity?　　Automatic model?　　NPV = NPV of the projectPV of annuity of appropriate years and rate?　　Discount Rate?　　= 17130?　　?　

• 2015年ACCA考试《F7财务报告》重要讲义（11）.doc

  2015年ACCA考试《F7财务报告》重要讲义（11）本文由高顿ACCA整理发布请注明出处　　IAS 16 Property Plant and Equipment states that the residual value and useful economic life of an asset should be reviewed at each financial year end (

• 2015年ACCA考试《F7财务报告》重要讲义（14）.doc

  2015年ACCA考试《F7财务报告》重要讲义（14）本文由高顿ACCA整理发布请注明出处?? 　Net present value to infinity?　　Automatic model?　　NPV = NPV of the projectPV of annuity of appropriate years and rate?　　Discount Rate?　　= 17130?　　?　　

• 2015年ACCA考试《F7财务报告》重要讲义（9）.doc

  2015年ACCA考试《F7财务报告》重要讲义（9）本文由高顿ACCA整理发布请注明出处　　Specific application?　　1. Future operating losses?　　In the past provisions were recognized for future operating losses on the grounds of prudence. Howev

• 2015年ACCA考试《F7财务报告》重要讲义（4）.doc

  2015年ACCA考试《F7财务报告》重要讲义（4）本文由高顿ACCA整理发布请注明出处　　IAS 16 Property Plant and Equipment states that the residual value and useful economic life of an asset should be reviewed at each financial year end (a