ACCA F7考官报告本文由高顿ACCA整理发布请注明出处 Generalments? This paperconsisted of twenty 2 mark (40 marks in total) multiple choice questions (MCQs)in Section A which are electronically marked and a 60 mark
2012年12月ACCA考试F7考试考官报告4本文由高顿ACCA整理发布请注明出处 Question Five In part (a) this question tested candidates knowledge of apound non-current asset whoseponents required separate depreciation togeth
ACCA考试《财务报告F7》复习指导本文由高顿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 recognized
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)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)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》复习重点(2)本文由高顿ACCA整理发布请注明出处 II. Specific application? 1. Future operating losses? In the past provisions were recognized for future operating losses on the grounds of prudence. Ho
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(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(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 (
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