gd-p2复习课-财经acca考前直播

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Compulsory50’accountingstandardsaccountingstandardscurrentissues

AnswerTwooutofthethreeQ1GroupQ1Group--Changesingroup--Complex--Overseas--GroupChangeinGroupStepacquisitions(investment/associate→CalculateRevaluethepreviouslyheldinvestmenttoW.Costofinvestment+FVofpreviously+NCI@-N.A@

XChangeinGroupSubsidiary→“Changeinownership”(60%→

20/40*NCI@XXChangeinGroupSubsidiary→“crossingaccounting-Groupprofit/losson+FVofinvestment+FVofinvestmentXX+X-N.A@-X

ChangeinGroupSubsidiary→“changeinownership”(80%→

X(Extra%*S’snetasset@dateofX

AccountingPPE(IAS16,IAS23,IASIntangibles(IASGoodwill(IFRS

---------------------------

Impairment(IASInvestments(shares/debts)(IFRS9)Investmentinassociates(IAS28(revised)Investmentproperties(IAS40)Inventory(IASReceivables(IAS39–Cash(IAS

AccountingEquity(IAS32)SharecapitalSharepremiumIrredeemablepreferencesharesEquityelementofconvertibledebtRetainedearningsOthercomponentsofequity(fxgains/losses,act.Debentures/loanstock(IAS39/IFRSDeferredtax(IASConvertibledebentures(IASPensionliability(IAS

AccountingTaxpayable(IASLeases(IAS17)→includingsale&Provisions(IASProfit/loss(IS)Revenue(IAS18)Pensionexpense(IASSBP(IFRSFxgains/losses(IASFinancecosts(IAS19andIAS39)Tax(IAS12)RevaluationofGainsandlossesonActuarialgains/losses→

IAS16IAS23FinanceIAS20ernment eNet-off

Intangibleassets(IASAsset/recognitionSpecialGoodwill(IFRSFull/partialChangeofgoodwillContingent

Investment(Shares/Debts)(IFRSObligationtopayInvestmentinassociates(IAS28Differencewithsubsidiary(control/significantInvestmentproperties(IASRecognitionGainorSpecialImpairment(IASImpairmentImpairment

CurrentInventory(IASLowerofNRVandoriginalReceivables(IASFinancialCash(IASCashflow

Preferenceshares(IASDebt/Equity/SplitDebentureandloanstock(IAS39andIFRS-Deferredtax(IASConvertibledebentures(IASInitialSubsequentIssuePension(IAS

CurrentLease(IASFinanceOperatingProvisions(IASRecognition

Revenue(IASRevenueongoods/services/splitPensionexpense(IASOperatingexpense(ServiceFinancingcostsAssetSBP(IFRSShareShareappreciationrights

RevaluationofPPE(IASGainsandlossesonCriteriaand2Actuarialgains/losses(IAS‘Remeasurement’

Q1a)ChangesingroupComplexOverseasGroupb)-Accounting-Social/ethical/moralaspectsofcorporate

Q2/Q3All CurrentRevisionoftheconceptualRegulatoryissuesoveradoptionandconsistentapplicationof-Applicationofthedefinitionofcontrolandsignificantinflu