IA1 D topic係多d 但唔難架wor
中學有讀過BAFS應該會易d上手(雖然係完全顛覆左你對acct既理解)
intangible asset definition係PPE多少少
PPE就cost model revaluation model
investment property因為係d投資嘢 一係fairvalue model一係cost model
borrowing cost記住點計(成日會亂)
financial asset個 amortization schedule記住點整,仲有expected credit loss嗰度,好standard架咋 ,抄曬dstep with example落嚟 再試做返一次assignment,點都夠你B
你應該無自己寫notes? bruce li D notes好長,我會揀d精華with example咁寫返出嚟方便自己溫. 少少心得,IA1加油
