|
|
此文章由 clusterapple 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 clusterapple 所有！转贴必须注明作者、出处和本声明，并保持内容完整
以下 是我的考後記憶, 希望對你們有助
Financial Reporting 2012 first semester exam . short questions
1) consolidation module - calculations, they are similar to comprehensive example in the module and Q6.14 (i hope CPA don't change the question no. )
a) it asked you to calculate inventory, depreciation and investment of consolidated a/c
B) the descripiton of definition of control and substantial influence
2) it was related to hierarchy for estimating fair value which was demonstrated in M1 and M5
Level 1 input ~ quoted prices for identical assets or liab in active market
Level 2 input ~ observable
Level 3 input ~ not direct observable but reflect ocnditions and assumptions
3) it is a theory - writing asked for the description issues of 2 important elements from qualitative characteristics
請問主考過ethic & SMA, 可否告知exam short questions ? |
评分
-
查看全部评分
|
梦竟成真 (2005-4-21) 清水胖头鱼 
发表于 2012-9-25 16:34
