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2012Äê
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Effectsoftaxationonprojectappraisal Investmentincapitalassetshastaxationimplications,whichshouldbeincludedintheanalysis
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2012-06-29
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QuestionsforPractice Question1 Revaluationanditsimpactsontheincomestatement,reservesandlegallydistributableprofits Co
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2012-06-29
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¡¶F7²ÆÎñ±¨¸æ¡·¸¨µ¼½²Òå(4)
IAS16Property,PlantandEquipmentstatesthattheresidualvalueandusefuleconomiclifeofanassetshouldbereviewedateachfinancialye
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2012-06-29
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¡¶F7²ÆÎñ±¨¸æ¡·¸¨µ¼½²Òå(2)
II.Specificapplication 1.Futureoperatinglosses Inthepast,provisionswererecognizedforfutureoperatinglossesonthegroundso
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2012-06-29
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¡¶F7²ÆÎñ±¨¸æ¡·¸¨µ¼½²Òå(1)
I.Theaccountingproblem BeforeIAS37provisionswererecognizedonthebasisofprudence,littleguidancewasgivenonwhenaprovisionsh
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2012-06-29
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2011-08-16
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F5¿¼¹Ù×ܽá2010Äê6ÔÂGeneralCommentsThepaperconsistedoffivecompulsory20markquestions.Themixofnarrativetonumericalrequirementswas
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2010-11-01
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GeneralCommentsSuccessfulcandidateswereabletodemonstratetheirwideunderstandingoftheF9syllabusanditwaspleasingtoseesomeve
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2010-10-28
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GeneralCommentsIamverydisappointedtohavetoreportamarkeddeteriorationincandidate¡¯soverallperformanceforthisdietoftheF7Fin
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2010-10-26
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GeneralCommentsTheJune2010P1paperwassimilarin¡®feel¡¯andleveltoallpreviousP1papersandIampleased£¬aswiththepreviousdiets£¬tor
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2010-10-24
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