Advanced Financial Accounting考试手册(复习资料总结)考试手册 （复习资料总结）Advanced Financial Accounting 考试时间 2021年6月19日阿德莱德时间13:00
[I want error correction] Adjustment of profits and losses of the previous year, mainly accounting for the adjustment of the previous years profits and losses of this year, and the important early errors corrections found in this year, involving adjustments to the profits and losses of the ...
而 group 核算 Gain settlement Sub Group Legal Expense 4800 0 Gain on settlement 0 200 Then we should consider the Tax effect: The group’s profit will increase 5000 The Income Tax Expense will increase by 5000*0.3 1500 Transfer from BCVR will increase by 5000*0.7 3500 Thus, we have 日期...
When applying this concept, it is often deemed necessary to account for the substance of a transaction – ie its commercial reality, rather than its strict legal form. In other words, the legal basis of a transaction can be used to hide the true nature of a ...
throughlegalprocedures requireacompanytocompensateforeconomiclossesof4million 500thousandyuan.Thelawsuithasnotyetbeendecidedin December31,2007,andacompanyhasconfirmedtheliabilities of3millionyuaninaccordancewiththerelevantmatters.In February10,2008,thecourtdecidedthatacompanyshould compensatethecompanyfor4millionyuan.A...
A change in pension accounting for plan assets and actuarial gains and losses may significantly affect the company's balance sheet (e.g., retained earnings and accumulated OCI); companies should therefore consider the effect this change may have on certain covenants in legal contracts (e.g., de...
Although the company does not admit fault, legal counsel believes that the fine payment is probable. In addition, an employee has sued the company. A $280,000 out-of-court settlement has been reached with the employee. The EPA fine and out-of-court settlement have been accrued. There is ...
1. responsible for the financial management of the company. The preparation of the company all the financial transactions plan; audit the use of funds and expenses; recover sales, clean up the collection of receivables; for daily cash receipts, expenses, taxes and fees, bank clearing, custody ...
legalorconstructiveobligations,includingprovisionsforgrantspayable.The FRSSEandFRS102bothusetheterm“financialinstruments”toincludeboth financialassetsandfinancialliabilities. 11.2.CharitiesreportingundertheFRSSEshouldrefertosection12oftheFRSSEand charitiesreportingunderFRS102shouldrefertosections11and12ofFRS102for more...
For Discount DEAL_DISCOUNT (Deal Discount GL) UNACCRD_DISCNT Debit SEC BRIDGE GL (Securities Bridge GL – Settlement) UNACCRD_DISCNT (Unaccrued Discount Amount) Credit DEAL_DISCOUNT (Deal Discount GL) SEC_DISC_TOTACCR (Total Discount Accrued on Sold Units) Debit SEC DISC TBACRD (Sec....