[mikayao]

Thank you so much!

[mikayao]

Election to exempt overseas branch profits and losses.

[mikayao]

Your examination results for the June 2012 session issued on 08-AUG-12 are:

Paper Details Mark(%) Result
F7 INT Fin. Rep. 64 Pass

[mikayao]

IFRS 5 requires assets ‘held for sale’ to be presented separately in the SoFP. It sets out the criteria for recognising a discontinued operation.

From above, you can tell, they’re not comparable. ‘Held for sale’ is to be presented under the discontiued operation.

[mikayao]

just treat it as property in F7

[mikayao]

yes

[mikayao]

Thank you for sharing!!

[mikayao]

just don’t choose F8…

[mikayao]

There are too many tips…

[mikayao]

I think CA always comes with taxation. They happen in the same year.

[mikayao]

agree with apau. It’s on the BPP text book.

[Author]

Posts