What is the difference between a qualified employee discount and a bargain purchase by an employee? How does the computation of the financing component differ, when delivery is before payment versus when delivery is after payment? Explain the difference between long- and short-term budgeting. ...
核數師也解釋得很清楚,雖然俄鋁在估算應佔Norilsk Nickel的溢利時,是按照當時最近期獲取得到的公開資料來做,但由於Norilsk Nickel經審核的財務報表欠奉,核數師因此未能取得足夠的審核憑證,所以與聯營公司相關的數值均需要「Qualified」。 業績公布後需要大幅修改,不單虧損進一步擴闊,而且起因是聯營公司的溢利被「誇大...