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(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)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》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 (
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
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