以下是高顿网校小编为学员整理的：p2公司报告，供学员参考。 IAS 12 Income taxes Taxation consists of two components: Current tax and deferred t ...
2014-07-15 14:07以下是高顿网校小编为学员整理的：p2公司报告，供学员参考。 A settlement: when an employer pays off its post employment benefit obligations in ...
2014-07-15 14:07以下是高顿网校为大家整理的：p2公司报告。 In the statement of financial position, the amount recognized as a defined benefit liability (which ...
2014-07-14 13:07以下是高顿网校为大家整理的：p2公司报告。 The expense that should be recognized in the statement of comprehensive income (in profit or loss f ...
2014-07-14 13:07以下是高顿网校为大家整理的：p2公司报告。 Past service costs Watkins Co operates a pension plan that provides a pension of 2% of final salary ...
2014-07-14 13:07以下是高顿网校为大家整理的：p2公司报告。 Defined benefit plans: recognition and measurement An outline of the method used for an employer to ...
2014-07-14 13:07以下是高顿网校为大家整理的：p2公司报告。 Post employment benefit plan: defined contribution plans and defined benefit plans Defined contribu ...
2014-07-14 13:07以下是高顿网校为大家整理的：p2公司报告。 Short-term employee benefits - unused holiday leave Q ： A company gives its employees an annual en ...
2014-07-11 13:07以下是高顿网校为大家整理的：p2公司报告。 Doug Co is developing a new production process. During 20X3, ecpenditure incurred was $100,000, of ...
2014-07-11 13:07以下是高顿网校为大家整理的：p2公司报告。 Q: What are the main characteristics of goodwill which distinguish it from other intangible non-cur ...
2014-07-11 13:07以下是高顿网校为大家整理的：p2公司报告。 IAS 19 Employee benefits Four categories of employee benefits given by IAS 19 . short term benefits ...
2014-07-11 13:07以下是高顿网校为大家整理的：p2公司报告。 增加内容： The cost of an internally operated intangible assets is the sum of the expenditure incur ...
2014-07-11 13:07以下是高顿网校为大家整理的：p2公司报告。 6. IAS 38 Intangible assets An intangible asset is an identifiable non-monetary asset without physi ...
2014-07-10 13:07以下是高顿网校为大家整理的：p2公司报告。 5. IAS 40 Investment property Initial measurement: the asset is recognized at the lower of the fair ...
2014-07-10 13:07以下是高顿网校为大家整理的：p2公司报告。 2. IAS20 Government grants Grants related to assets may be presented in the statement of financial ...
2014-07-10 13:07以下是高顿网校为大家整理的：p2公司报告。 4. IAS 36 Impairment of assets IAS36 applies to all tangible, intangible and financial assets excep ...
2014-07-10 13:07以下是高顿网校为大家整理的：p2公司报告。 Example 1: Binkie Co has an item of land carried in its books at $13,000. Two years ago a slump in ...
2014-07-10 11:07以下是高顿网校为大家整理的：p2公司报告。 ACCOUNTING STANDARDS The IASB Framework definition of an asset: a resource controlled by the entity ...
2014-07-10 11:07以下是高顿网校为大家整理的：p2公司报告。 Professional skills guidance from the ACCA Marks are awarded for professional skills Environmental ...
2014-07-09 14:07以下是高顿网校为大家整理的：p2公司报告。 Professional and ethical duty of the accountant 2 Influences on ethics: ethical decision making is ...
2014-07-09 13:07以下是高顿网校为大家整理的：p2公司报告。 Professional and ethical duty of the accountant 1 Ethical theory: A key debate in ethical theory is ...
2014-07-09 13:07以下是高顿网校为大家整理的：p2公司报告。 Part A REGULATORY AND ETHICAL FRAMEWORK Financial reporting framework - Corporate governance: is th ...
2014-07-09 13:07以下是高顿网校为大家整理的：p2公司报告。 Aim of P2 Corporate Reporting To apply knowledge, skills and exercise professional judgement in the ...
2014-07-09 13:07高顿网校小编为您介绍一下ACCA优秀会员对ACCA的评价。 Controlling Risk Role of risk manager (1) Risk manager is a member of the risk management ...
2014-07-08 13:07以下是高顿网校为大家整理的：P1专业会计师。 Risks impact on stakeholders (1) Shareholders: Potential loss of value of investment (fall in sha ...
2014-07-08 13:07以下是高顿网校为大家整理的：P1专业会计师。 Risk (1) Risk is the chance of exposure to the adverse consequences of uncertain future events. R ...
2014-07-08 13:07以下是高顿网校为大家整理的：P1专业会计师。 Reporting on internal control (1) Shareholders are entitled to know whether the internal control ...
2014-07-08 13:07以下是高顿网校为大家整理的：P1专业会计师。 Auditor independence (1) Internal audit is an independent objective assurance activity. (2) To en ...
2014-07-08 13:07以下是高顿网校为大家整理的：P1专业会计师。 Internal Control and Review Internal control: Definition/Importance/Objectives Definition/Importa ...
2014-07-07 15:07以下是高顿网校为大家整理的：P1专业会计师。 Social responsibility in corporation governance Carrolls Four-part model (Economic responsibiliti ...
2014-07-07 15:07
