[kelvinlengg]

3c the criteria for development cost to be capitalized?

[kelvinlengg]

Does anyone remember the standards apply for Question 3(c)?
Was it the criteria for development cost to be capitalized under ias38??

[kelvinlengg]

@seishirou said:
I don’t understand your concerns? Is it right that the questions require to write the ethical threats and safeguards?

You may read the contents in this link:

https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f8/specimen/f8-specimen-d14.pdf

ACCA uses the word “risk” = “threat”
(page 14)

Please check out the following examiner report for dec 2013 paper q4 last paragraph:

https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f8/examinersreports/f8-examreport-d13.pdf

But hopefully u were right!

[kelvinlengg]

For the first question Ethic risk. What if I answered it with ethical threat :(( will I still get some marks? Or totally 0

[kelvinlengg]

@seishirou said:
How about the last questions on the factors that the company outsources the payroll?

I wrote about
The reputation (whether there are bad practices in the past)
Whether they follow the proper FR framework when preparing the payroll report for client

But I’m not sure whether I’m on the right track

[Author]

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