(QP 撚）QP Modules June 2019

托馬斯小龜頭 2019-6-4 19:25:49 此回覆已被刪除

連登毒撚 2019-6-4 19:26:18

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連登毒撚 2019-6-4 19:26:54

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一袋小狗 2019-6-4 19:28:02 by individual should be according to hkco

托馬斯小龜頭 2019-6-4 19:30:04 此回覆已被刪除

好鐘意返工 2019-6-4 19:32:53 我做嗰陣完全無視咗依個位

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Focus咗去𠝹開lease同non lease component個位

DemonLord 2019-6-4 19:37:07 條lease 好鬼下

哥是Dick 2019-6-4 19:38:05

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哥是Dick 2019-6-4 19:38:58

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唔該晒側田 2019-6-4 19:39:04 應該冇事

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另外我有幾分寫咗題號要email 返公會

唔該晒側田 2019-6-4 19:39:58 lease 大家答咗中hkfrs 16?
定答唔中

Aragornnnn 2019-6-4 19:41:03 差唔多啦

計埋點initial recognise right of use asset + lease liability

Subsequent measure

唔該晒側田 2019-6-4 19:42:09 答non lease component 都應該會執到少少

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延文禮士 2019-6-4 19:44:35 小事冇人理唔會有影響巴打唔洗驚

叮噹。可否不要老 2019-6-4 20:00:16 佢唔係話group policy唔拆non lease component咩？

唔該晒側田 2019-6-4 20:02:49 咁我可能白做咗五分鐘

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桐生戦兎 2019-6-4 20:05:20 Paper 1 essay 題號寫左做 1 2

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點算

澤城美雪 2019-6-4 20:12:47 would not benefit economically by subsituting the machine
still lease

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installation cost borne by lessor係咪要當lease incentive 係right to use asset 扣

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叮噹。可否不要老 2019-6-4 20:17:18 As a practical expedient, a lessee may elect, by class of underlying asset, not to separate non-lease components from lease components and instead account for all components as a lease. [IFRS 16:13-15]
題目好似有講呢堆野

桐生戦兎 2019-6-4 20:18:14 點解你加左再扣？

蛔蝻 2019-6-4 20:18:37 Elect咗就唔分
唔elect就分

桐生戦兎 2019-6-4 20:18:41 人地係話唔elect practical expedient wor

唔該晒側田 2019-6-4 20:18:41

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算鳩數
預咗最壞打算tritake 先

桐生戦兎 2019-6-4 20:18:55 Btw help

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好鐘意返工 2019-6-4 20:19:23 好似唔係喎
係話group唔用practical expedient，即係唔會合埋一齊計，分返開去計同搵返個relative price
如果唔係就無分maintenance service同lease啦

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