崔玹碩好眼淺 2021-6-19 14:35:01 我都係差唔多咁寫
我寫佢係要meet indicator of impairment
但係value 用錯，要用RA

DukeofHongKong 2021-6-19 14:37:07 你講緊FVLTC ?

DukeofHongKong 2021-6-19 14:37:59 Same 計左Database 入去

心真的很累 2021-6-19 14:38:24 retail sales 係唔係principle vs agent? 我唔識答...

盤底的洋蔥 2021-6-19 14:38:59 好sad MA好似無希望了

盤底的洋蔥 2021-6-19 14:39:16 唔識statement of change in equity

盤底的洋蔥 2021-6-19 14:40:17 感覺好似每個standard都識D，但係又apply唔到係paper答問題 天啊 懷疑自己要考幾次

心真的很累 2021-6-19 14:40:18 成題冇做

盤底的洋蔥 2021-6-19 14:40:48 我淨係寫左個title落去

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秋螢 2021-6-19 14:40:55 same here

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巨根獵人 2021-6-19 14:41:12 一樣 有20分冇做

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Offerplzzzz 2021-6-19 14:41:22 Mark 今次真係唔派index ??

心真的很累 2021-6-19 14:42:29 其實code of ethics 點答？

Pepe.G.Armani 2021-6-19 14:43:23 此回覆已被刪除

心真的很累 2021-6-19 14:43:54 係要disclose Loan 但冇disclose所以integrity 有問題？

盤底的洋蔥 2021-6-19 14:43:57 我考西島見到有人早半小時走 而我寫到手抽筋 大家其實夠唔夠時間做曬
我自己連題目都覺得無咩時間理解就要開始落筆

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心真的很累 2021-6-19 14:45:00 似唔識放棄所以早走

Pepe.G.Armani 2021-6-19 14:46:06 此回覆已被刪除

心真的很累 2021-6-19 14:46:28 +1

Pepe.G.Armani 2021-6-19 14:47:41 此回覆已被刪除

盤底的洋蔥 2021-6-19 14:47:42 Yessssss!!! 超多！係咪放棄 定係海外人廢事隔離唔考算

Pepe.G.Armani 2021-6-19 14:48:47 此回覆已被刪除

唔想諗唔想煩 2021-6-19 14:49:25 我都係

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識做都唔夠時間啦屌

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柚木N 2021-6-19 14:51:35 M11好似得個1題要計數

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講下我答左咩
Q1 Revenue + 游泳選手payment
Revenue 我寫兩個都係point in time 係retail store有quote下寫下d 3rd party係agent唔係principal, 但係唔知有咩影響
游泳選手唔知做乜尻, 我寫PAYMENT係SETTLE D OBLIGATION然後D OBLIGATION 既PROVISION係要有PRESENT OBLIGATION先PROVIDE ETC ETC
FORMAT應該炒車
Q2 冇乜信心, 唔係好記得GOODWILL計倒咩, 外加唔知好知應該點PRESENT, 覺得自己答到成PEA屎咁, A PART我抄左PILOT 個CONTINGUENT LIAB.+ 然後我話佢個PROFIT GUARANTEE係FINANCIAL LIAB. 要FVTPL (尻UP), 然後我話個DATABASE係INTANGIBLE ASSET要計, DEFERRED TAX就要EXCLUDE, 但DEFERRED TAX個度又係寫到成PEA屎咁
跟住計數應該炒哂車, 同埋都唔知佢要邊粒數, 好心佢話埋比人知要邊粒數啦, 一係比個CONSOL黎做
Q3好似得4分? 話QUITY FINANCE好多野DISCLOSURE過LIABILITY FINANCE好多, 我見佢得4分我就係咁而寫下要跟HKFRS 7DISCLOSE RISK<-冇DETAIL, FAIR VALUE要跟HKFRS13, BORROWLING COST要跟HKAS唔知幾多
Q4 expected credit loss好多分但我唔知要寫乜, 最後我話兩個都要做impairment因為要based on 埋current condition, 而有找到錢個個就話因為個present value都有difference所以都要provide (寫完覺得ON9, 個PRESENT VALUE DIFFERENCE咁細, 但我又唔想推翻自己之後話要跟CURRENT CONDITION既野..)
Q5 GOVERNMENT GRANT, 我兩個都寫RECOG哂係個年然後寫oneoff present做other income wage subsidy係deduct staff cost
Q6 ESG同INTREGATED REPORTING 9吹 intregated 抄左pilot就算
ETHIC寫左objectivity 同professional behaviour, 冇咩信心

其他唔係好記得, 樓上MACHINARY個D我答要睇埋VALUE IN USE所以MATT哥個睇法唔岩

唉覺得自己D文字題寫到成PEA屎咁

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晴朗的一天 2021-6-19 14:52:04 Section A
Q1
a) Recognise revenue - 2 channels (8 marks)
b) Bonus payment (7 marks)

Q2
a) Acquisition - Consolidation (22 marks)
b) Statement of change in equity (9 marks)

Q3 Debt & equity ratio - disclose? (4 marks)


Section B
Q4
a) ECL (10marks)
b) Machine impairment (5 marks)
c) Cease trading (4marks)

Q5
a) Allocate GW impairment assessment (5 marks)
b) Loan FA (5 marks)
c) Government grant (11 marks)

Q6
a) Integrated reporting & ESG reporting (4 marks)
b) Ethics issue (6 marks)