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
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
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