ACCA讨论区 7 - 考试完了。祝各位学弟学妹们过关！！

歎名菜

回复 223# 5uPeRL!k35oL0


薪水-公司,可到RM2300~2500
      -audit firm,有的还少过RM2000...RM1800都有.

5uPeRL!k35oL0

回复 241# 歎名菜

这个是拿完所有F papers ，还是加上OBU的？
我还以为只有千出而已那好像我的情况呢？
在等着4张F papers的成绩的时候去申请
也有那么高吗？
不好意思 越问越多

50912cmea

回复 234# 5uPeRL!k35oL0

5uPeRL!k35oL0 大大,
另外一个做法, 不过结果是一样的, 被 eliminated。。。

Dr PPE 10m
Cr Revaluation reserve 10m

as the cost of business combination is allocated to the fair value of land at the date of acquisition, hence the revaluation reserve is treated as pre-acquisition reserve, which would be fully eliminated as follows:

Dr Share capital xxx
Dr Pre-acquisition retained earning xxx
Dr Pre-acquisition revaluation reserve 10m
Cr COI in sub
..
..

5uPeRL!k35oL0

回复 243# 50912cmea

我只是小弟一个啦

对 这样也可以 但前提是要已经有account for revaluation reserve
不然的话就进pre-profit


as the cost of business combination is allocated to the fair value of land at the date of acquisition, hence the revaluation reserve is treated as pre-acquisition reserve, which would be fully eliminated as follows:

Dr Share capital xxx
Dr Pre-acquisition retained earning xxx
Dr Pre-acquisition revaluation reserve 10m
Cr COI in sub
这个我就不明白了 什么是COI？

50912cmea

回复 244# 5uPeRL!k35oL0

PPE revaluation reserve account 可以 anytime 开的。。。

不好意思, actually any upward PPE revaluation is considered as gain and taken up in revaluation reserve, 不能 taken up in retained earning, it is considered as pre-acquisition reserve, 不是 pre-acquisition profit, even the PPE is subsequently disposed, the revaluation reserve (gain) cannot be recycled through income statement (as profit), then into retained earning, 要 direct transferred from revaluation reserve to retained earning in the statement of changes in equity. (不好意思, 不习惯用那些新的 terms, i.e. statement of financial position...)

请看 http://cforum2.cari.com.my/viewthread.php?tid=1668128&extra=page%3D8&page=93 #2322

COI = Cost Of Investments, 希望可以互相学习, 我很多都忘了。。。

50912cmea

回复 231# mickeylim

Mickeylim 大大,

NCI = Non-controlling interests? 那是 referred to the latest revised FRS3 (IFRS3)。。。

这些 fair value adjustments for the purpose of business combination can be either 1) adjusted permanently in the subsidiary's books (i.e. Dr PPE Cr revaluation reserve) or 2) only adjusted at the group level (就是做 consolidation 的时候)

The fair value adjustment of 10m would affect the goodwill calculation and NCI, i.e. Dr PPE revaluation reserve Cr NCI

50912cmea

回复 231# mickeylim

Mickeylim 大大,
可以 share the answers?

1. Explain FI with examples
Examples = forward contracts, futures contracts, swap contracts, option contracts etc 。。。

2. Accounting requirement for FI to solve recent global banking crisis
这个是指 Reclassification of financial assets (amendments to FRS39 and FRS7)?

An amendment to the Standards, issued in October 2008, permits an entity to reclassify non-derivative financial assets (other than those designated at fair value through profit or loss by the entity upon initial recognition) out of the fair value through profit or loss category in particular circumstances. The amendment also permits an entity to transfer from the available-for-sale category to the loans and receivables category a financial asset that would have met the definition of loans and receivables (if the financial asset had not been designated as available for sale), if the entity has the intention and ability to hold that financial asset for the foreseeable future

3. Financial derivatives & accounting requirement
All the financial derivatives should be recognised in the statement of financial position at their fair values with the option of adopting hedge accounting (if the conditions are met)。。。

4. Rationale of using amortised cost for FI
Amortised cost measurement is a cost based model (rather than fair value model), which gives an option to the entities that prefer to account for certain categories of FI (with appealing cost based characteristics) on the cost basis, i.e. held to maturity category with the entities have positive intention and ability to hold it to the maturity, or loan and receivables category which is not quoted in any active market (no fair value available)。。。

The amortised cost measurement with effective interest method is also to provide information about the effective return (constant rate) on a financial asset or financial liability by allocating interest revenue or interest expense over the expected life of the financial instrument。。。

歎名菜

回复 242# 5uPeRL!k35oL0


    当然找个比较大一点的audit firm／公司， 不然如何负担你的薪水。建议你到audit firm磨炼两三年。

threetreeting

想问一下， P1 KL 的那个lecturer 比较好呢？
OIC 的 sheila 还是 KSA　的Dr. Parmindar Singh？

sad89

OIC是Orange International College，在KL，有很多著名的lecturer在这间学院教ACCA。

Ktar和Sunw ...
郭富城的仇人 发表于 22-12-2010 11:32 AM

    谢谢郭富城的仇人!!  现在要去把这个oic 考虑考虑了... 可以pm 我更多关于这个college的资料吗？

2ukaori

明天考f3，延迟了两到三星期。。。现在读不进脑了。。。。

是心还是馨

报名了OIC 的 P4 （Mr. Daniel Ho) 和 P5 (Mr. Chan Tze Kang)。奇怪为何一直以来教P4的Mr. Chan Tze Kang现在却教P5了。。。他的教学会好吗？？有点担心，但是还是报名了。。唉！

2ukaori

yesssss,i jst pass my f3,
有谁可以推荐我F5 N F6 lecturer for me？最好是亲身体验过。
我目前有两个kolej，kasturi 或 kolej bandar

郭富城的仇人

yesssss,i jst pass my f3,
有谁可以推荐我F5 N F6 lecturer for me？最好是亲身体验过。
我目前有两个ko ...
2ukaori 发表于 24-12-2010 12:44 PM

为什么不先上F4？F4是最容易的。

F5可以考虑Tee Chai Hong（KSA），听说好过Andrew Pang。

F6可以考虑Alan Yeo (KSA)或Low Chin Ann （KBandar）。

2ukaori

为什么不先上F4？F4是最容易的。

F5可以考虑Tee Chai Hong（KSA），听说好过Andrew Pang。

F6可以 ...
郭富城的仇人 发表于 24-12-2010 12:51 PM

    我知道mr.low（kolej bandar）拿过很多届prize winner好像是全世界第二，but有senior讲他教书很快，听到就来不及抄，抄到就来不及听。。。

winnie417

回复 252# 是心还是馨


    我想上 Mr Chan Tze Kang (F9), 不知道他的教书方式怎样？以前是 Mr Daniel Ho 教 F9 的，有谁上过 Mr Chan 的课吗？给些建议下。。。

mickeylim

回复 247# 50912cmea


   请问下，你那里找来的答案？

郭富城的仇人

回复  是心还是馨


    我想上 Mr Chan Tze Kang (F9), 不知道他的教书方式怎样？以前是 Mr Daniel Ho ...
winnie417 发表于 24-12-2010 03:23 PM

    Chan Tze Kang不错。不过，听说上课的时候，Mr Chan都几严肃，好像不准许学生打瞌睡和吃东西。

star_sun

subscription fees是不是可以在12月31日后给？？？
懒惰去dang wangi那边（因为不是online pyt)

star_sun

Chan Tze Kang不错。不过，听说上课的时候，Mr Chan都几严肃，好像不准许学生打瞌睡和吃东西。
郭富城的仇人 发表于 27-12-2010 09:43 AM

这倒是真的~~~
不过也为我们好，毕竟要写得不多，所以要专心听才能把point写下来~~~要不然整堂课就飞掉~~