Find out more about the full requirements of ACCA's practising certificate and UK Audit Qualification If you are considering entering for the SBR UK exam The SBR UK exam will still be available to enter for the March and June 2025 exam sessions. Approximately 90% of ...
Don’t forget to plan time to debrief the mock to get the full benefit. The Compass planner tool can really help with this activity. Fight stress Exam-day nerves are completely natural but the more practice you have the better you will get at overcoming them. Doing yo...
当集团减少对子公司持股比例,导致失去control时,我们总是先视作做了一个full disposal of subsidiary。这个过程中,在合并报表视角下,相当于一次性处置了所有子公司的net assets,那么自然牵扯到了reclassification的话题。这里的逻辑依然是统一的:子公司具体的一个个asset或liability,按照其对应具体准则,来考虑终止确认时是...
2019/9才考过,但是full goodwill和partial goodwill 两种方法对goodwill的影响一定要牢记心中!!(第二次提醒了) 02 合并报表后续计量高阶考点step ACQ&step disposal(分步收购&分布处置)总则(必会写!!!) 上面这两句话作为step acquisition & step disposal讨论的起始句,考哪张报表写那句。2-1 step acquisition...
To prescribe the principles for preparing and reporting information about the financial position, performance and changes in financial position of an entity for less than a full financial year or for a 12 month period ending on a date other than the entity’s financial year end. ...
To prescribe the principles for preparing and reporting information about the financial position, performance and changes in financial position of an entity for less than a full financial year or for a 12 month period ending on a date other than the entity’s financial year end. ...
use the scenario to generate your answer points. Most candidates will be able to pick out at least one or two aspects of a stated accounting treatment which are correct or incorrect. Even if you can’t specify the correct treatment in full, you ...
Most answers achieved the full 3 marks, although some candidates forgot to include the non-controlling interest (NCI) at acquisition. Part (a)(ii) specifically stated no calculations were needed. Candidates who knew the impairment review process scored well. Marks were available for a description ...
Find out more about the full requirements of ACCA's practising certificate and UK Audit Qualification If you are considering entering for the SBR UK exam The SBR UK exam will still be available to enter for the March and June 2025 exam sessions. Approximately 90% of the sy...
use the scenario to generate your answer points. Most candidates will be able to pick out at least one or two aspects of a stated accounting treatment which are correct or incorrect. Even if you can’t specify the correct treatment in full,...