(QP JJ) QP Exam Jun 2021 (3)

忘不了情 2021-06-19 12:51:45

Consideration
+ Fair value of 5 % investment
+ NCI
- FV of net identifiable asset ( SC, RE, FV ADJ)

加 Deferred tax

完全冇人 2021-06-19 12:52:49

收嗲啦屌你老母好撚勁咩你

心真的很累 2021-06-19 12:52:55

government grant 係咪唔recognize？

レム 2021-06-19 12:53:47

係
Govt冇approved/公司冇收到payment

.逃離人類荒謬 2021-06-19 12:54:24

係咪有個係government assistance

馬鹿 2021-06-19 12:55:50

仆街了我第一次計到負數

都係下年再努力過

心真的很累 2021-06-19 12:55:57

咁 part a 同 part b 有咩分別？應該都係 government grant on income 然後唔recognise 然後disclose possible grant in the future?

損舉文化 2021-06-19 12:56:11

對，但想知其實要唔要disclose？

唉屌你 2021-06-19 12:57:28

笑死你話錯人地confirm你錯係到鬧返人

レム 2021-06-19 12:58:04

A to premise 係grant to asset
B to wages係 grant to income
都係類似係個答法

唔想諗唔想煩 2021-06-19 12:58:23

我都係咁諗所以寫左recognise

完全冇人 2021-06-19 12:58:44

我撚有問人你盲？

心真的很累 2021-06-19 12:58:50

我都唔知點寫11分....
但點解要recognize? 都未receive grant?

blurry 2021-06-19 12:59:19

我都係

不過都係亂寫希望9抄definition執到分

.逃離人類荒謬 2021-06-19 12:59:20

應該唔係asset? 佢係subsidize 緊個industry

Blingah 2021-06-19 12:59:48

Assume that it is receivable

レム 2021-06-19 13:00:01

Shit咁我可能睇撚錯野

忘不了情 2021-06-19 13:00:34

真係好癲
Consol 分都唔比人執

腋下想曲