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- September 12, 2016 at 1:14 am #340005
the main issue is non-derivaties and derivaties. where non-derivaties will be financial instrument if the amount receive is variable.
June 4, 2016 at 12:46 am #319215i founded this question in BPP revision kit.
“which causes the interest yield curve to be steepen?
1. increased uncertainty about the future
2. Hightened expectations of the increase in interest rate
3. The expectation of decreses in interest rate happen earlier than previously thought. “June 3, 2016 at 1:48 pm #319132Thank you for the helpful guidance !
June 3, 2016 at 11:53 am #319108will it be possible if my answer stating if the auditor has method to recover the lose of documents, the opinion will be qualified except for… and the marker will accept it though differ from the scheme ?
June 3, 2016 at 6:41 am #319008what about the insufficient and inappropriate if audit evidences of year-end receivable and revenue ? for revenue is $15.6m, r/able is $3.4m & PBT is $2m.
February 23, 2016 at 8:51 am #301659Does it mean that the audit procedure and assessment done will be depend on Materiality level. if its so material, then the risk will be low due to auditor’s assessment ?
February 23, 2016 at 7:16 am #301641may i know the reason why the audit risk and materiality has inverse relationship ?
November 29, 2015 at 2:39 am #286038okay ! GOT IT ALL ! THANK YOU MUCH MUCH MUCHHHHHHH !
November 28, 2015 at 1:31 pm #285935however. base on past year questions :Bycomb and Plastik. Bycomb’s subsi’s goodwill impairment had minus off from the working of Goodwill Acquisition Statement. but Plastik does not minus off but instead, they minus of from Retained Earning and NCI.
BPP’s question minus the goodwill impairment from the Goodwill Acquisition Statement , RE and NCI.
November 28, 2015 at 12:10 pm #285903i mean subsid’s goodwill impairment. cause it confuses me whether do i needa minus the goodwill impairment from my consolidated goodwill.
November 28, 2015 at 11:59 am #285898okay thank you for that ! and also the other one would be impairment of goodwill. when do i need to minus subsi’s impairment of goodwill from the Computation of Goodwill Statement and when i do not ?
November 28, 2015 at 10:25 am #285878there were two example from BPP’s revision kit. no.28 require SOPL, so they did not calculate fair value of NCI but for no.29 require SOPL and SOFP, therefore we need to include the fair value of NCI too ?
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