(QP JJ) QP Exam Dec 2020(4)

唔知佢問緊咩，直接空撚咗佢

我都淨係答左a
b空左

係關appoint 幾多個directors 事，唔係%問題(好似係)
利申：廢

第二題係味轉usd 做functional currency 因為佢primary economic environment 變左
之後comparative 就跟hkas8?
我呢條最尾先做做唔切

以前覺得，只要肯比心機溫就會合格
而家覺得似六合彩一樣
40個號碼，你只係夠錢買6個
有錢可以買多幾個號碼

運氣遊戲
不如叫啲考生即場互猜包剪揼
foul淨一半嘅合格

有冇知如心點

如心啲枱點

我寫左佢有control wor
因為我睇翻standard 寫話係control 係power to determine the relevant activities
咁條題目話 the executive director is appointed by phl and the executive have the power to determine the relevant activities

所以我寫左係 Subsi
我同你地啲答案完全唔同 我好驚

係呀 90% sales都用USD
Primary factor 有話currently that mainly influence sales price
Change in FC 就prospectively

上面咪覆左 好長但窄 個場幾舒服

本來唔係轉制前最後一次
要怪就怪來自武漢的肺炎

我淨係寫左點解我覺得佢loss左control 就完左

有冇人分享下九展啲枱

唔係覆會展咩個reply

有冇新蒲崗手足
D台點？
係咪中學生果隻size

但係b個題係問轉presentation currency
雖然我抄左fc d野落去

應該S公司點都唔係subsid黎
雖然個executive director可以direct relevant activities
但係個bod可以appoint同dismiss個director
咁樣D 喺bod入面佔4/7 即係變相可以控制埋個director

就快開考c卷了

其實應該要答HKAS 8啲嘢，但我抄唔切

但係我記得有句有寫bod係唔知做咩
所以要有埋d個間既consent至得

我都係咁寫⋯

Convertible bond 果題係 compound instruments定 embedded derivatives?

我想知cover無寫題號會點
利申:forget左寫