2012 S1 115 financial reporting答疑讨论帖

ahqin

看错了，应该是7.34~

cani123456

是在7.34的时候他又说impairmnet losses are not allocated to intangible assets first??

不矛盾啊，就是因为要allocate to goodwill first, 所以not allocated to intangible assets first了啊·你看P7.30goodwill first, 然后才是其他assets(含intangible assets) pro rata..

[ 本帖最后由 cani123456 于 2012-4-26 12:25 编辑 ]

ahqin

在intangible assets那里的 dot 3

talentfox

有人清楚那个为什么是comprehensive income么？另外那个available for sale investment为什么要减掉啊？？？？？

cani123456

这题题目错了，是问other comprehensive income

至于为什么要减，你看书上Q2.7，一样道理

[ 本帖最后由 cani123456 于 2012-4-26 18:09 编辑 ]

cathyabc

请问cani12345
SAT 里面 M5 Q12 里面那个credit risk的问题 和 lee 问的那个credit risk 问题 有什么不同 这里为什么是 none 而lee 里面那个问题 你回答的是carrying amount  

而书上5.56上面第二段 有个maximum credit risk 是 carrying amount - allowance  
我有点糊涂 这个知识点 谢谢

[ 本帖最后由 cathyabc 于 2012-4-26 20:15 编辑 ]

cani123456

谢谢指正，应该是SAT和P5.56的知识点是正确的，我只根据了P5.63

lee那个question蛮tricky的，是ias 39和ifrs 7的结合，我现在觉得答案是none了，因为已经derecognised了那个debtor

[ 本帖最后由 cani123456 于 2012-4-26 21:17 编辑 ]

cathyabc

原帖由 cani123456 于 2012-4-26 21:16 发表
谢谢指正，应该是SAT和P5.56的知识点是正确的，我只根据了P5.63

lee那个question蛮tricky的，是ias 39和ifrs 7的结合，我现在觉得答案是none了，因为已经derecognised了那个debtor

我再看了一下这个题目 我觉得 如果问题是问 max credit risk 是多少 应该写 net carrying amount = total debt - allowance
但是 sat 问题是问要不要disclousre 但是不需要disclosure 你看对么？

cathyabc

再问一个问题
课本2.6里面 那个revaluation decrement -asset revaluation surplus (80,000) 那里来的  我怎么都没找到？

cani123456

一般是这样，不过lee那题是说都已经derecognised了，也就是说debtors和allowance for DD都不存在账上了，所以连amount of maximum credit risk都是none了，不过就算amount不是none, 那题问的是disclosure, 答案也是none.

[ 本帖最后由 cani123456 于 2012-4-26 22:14 编辑 ]

cani123456

那个。。就是长串case facts里面找吧~现在临近考试·可以总结方法原理为主了·

cathyabc

原帖由 cani123456 于 2012-4-26 22:15 发表
那个。。就是长串case facts里面找吧~现在临近考试·可以总结方法原理为主了·

关键是我书没看完 比你们落下n多步呢

cathyabc

原帖由 cani123456 于 2012-4-26 22:15 发表
那个。。就是长串case facts里面找吧~现在临近考试·可以总结方法原理为主了·

我看到了online learning 里面有人跟我问了一个问题

cani123456

嗯，我觉得关于这个的考点一般就是statement of comprehensive income找错，你记得这个reserve要记在other comprehensive income就好了

cathyruining83

cani你做了那个软件上面的50道题没有？都是关于business combination的。其中有一个题，我想不明白： Large Ltd owns 70% of issued capital of Little Ltd. During year ended 30 June 2011. Little sold inventory to Large at a profit of $100k, (100% inventory still on hand at 30 June 2011).
in prior reporting period, Little sold inventory to large at a profit $30k. The inventory was all on hand at 30 June 2010 but was sold by 30 June 2011.
During year ended 30 June 2011 Little sold equipment to Large for $280k at a loss of $30k, the equipment was sold on 1st July 2010 and is depreciated on a straight-line basis, the equipment has a remaining useful life of 5 yrs with scrap value of 0.
On 1 Jan. 2010 Little sold machinery to Large for $300k at a profit of $30k. The machinery is depreciated on a straight-line basis over 5 yrs. The esitmated residual is 0.
The profit for the year ended 30 June 2011 of Little was $550k. what is the NCI in the consolidated profit for the year?
My thinking: NCI = 30% x ( subsidiary profit of the year - unrealised profit after tax + unrealised loss after tax + realised profit from previous year after tax)
= 30% x (550k - 70k + 21k + 24x70% - 21x70%) = 150.93k

But the answer is 30% of profit  for the year - unrealised profit after tax + unrealised loss after tax + realised profit after tax - realised losses after tax
= 550 - 70 +21 + 36x70% - 6x70% = 156.6k

I am totally confused now.... should all the realised profit and loss have already been included in the profit for the year ???

我彻底晕菜了.....麻烦大家讨论一下，看看这题是怎么回事？还是我的公式就是不对的....

cani123456

答案是对的：30% x (550k - 70k + 21k + 30*70% + 6x70% - 6x70%)。。

你要注意，prior reporting period的都不算在今年的公式里。。

[ 本帖最后由 cani123456 于 2012-4-28 19:05 编辑 ]

scan

。

[ 本帖最后由 scan 于 2012-4-28 21:45 编辑 ]

cathyruining83

呀，好像明白我错在哪里了~被你一点，忽然通了~呵呵，谢谢~

NeoLife

我刚才有同样的问题，原来是题目错了。 SAT 6 和SAT10 有些类似。刚想通。SAT10  本年已经recognise 700 gain 了， 年末 recognised in profit for the year is 2100, 那么 2100 就包括 700. 所以 2100 减掉700 是total gain net of tax over life time of investment. 这些都要从OCI 转到 P/L。

wjchen18

崩溃了要。。。

这道题goodwill 减少了$10000，为什么要计入差异啊？是profit里包括了，但是tax base不包括么，所以要加上它么？

另外那个unearned insurance premiums增加了4000，为什么tax base要加上这个，后面说received $5000 有什么用？

高手赐教啊！！！好像撞墙

----刚刚翻到cani之前的答疑 多谢了多谢了

[ 本帖最后由 wjchen18 于 2012-4-29 16:02 编辑 ]

wjchen18

cani人呢？？？？(paopaobing(88))

cathyruining83

有个问题请教： M4 Income tax SAT Q15, 那个development costs carried forward是怎么回事？怎么会lead to taxable temporary difference呢？
看答案，说ca = 40K, TB = 0, 题目中说这个costs claimed as an allowable deduction in a previous period,这句话怎么个意思呢？如果在financial position里面这个costs是个asset的话，又怎么得出的TB=0呢。我又晕了..

cani123456

10000impairment 是non-deductible expense, 所以加回，如同fine;

你不用管收到多少钱，只用管unearned insurance premium增加了多少-这个才影响DTA

cani123456

asset, CA+0-CA = 0, 因为这个是之前已经付过的钱，付时已经deductible了，所以future deductible为0，所以tax base为0啊

NeoLife

请问 Little sold equipment to Big 以后的Depreciation difference 为什么不算做 realised profit? thanks

cani123456

怎么没算啦？不是20000+1000*0.7吗？只算当年的哦，因为问的就是当年的profit

cani123456

要知道items加减的方向

dylan97u

cani 女神

拯救了很多問題少年

cathyabc

Cani 来问一个问题
书上题目6.11 C
sub 的那个depreciation 是按照 reducing balance =40，000*30% =12,000
Parent 的那个depreciation 是直线 =50,000/5=10,000
consolidation 里面不是应该按照 sub 那个depreicaiton 来算么  不是应该是 增加depreciation 2,000
这个是怎么回事？
谢谢啊

我又理解了下 你帮我看看对不对 好么？
consolidation 里面
plant 的carrying amount 是跟之前的 sub 里面一样
但是depreciation 的方法 是谁使用 跟谁的一样

[ 本帖最后由 cathyabc 于 2012-4-30 09:38 编辑 ]

cathyruining83

Thanks dear, but how can you tell it should be treated as an asset from the face of the question at the first place, other than the solutions? It says 'costs claimed as an allowable deduction in a previous period', so I thought it was like allowance for bad debt in liabilities... very confused...