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(a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatment of events that occur after an entity’s reporting period has ended. Required: Define the period to which IAS 10 relates and distinguish between adjusting and non-adjusting events. (5 marks) (b) Waxwork’s current year end is 31 March 2009. Its financial statements were authorised for issue by its directors on 6 May 2009 and the AGM (annual general meeting) will be held on 3 June 2009. The following matters have been brought to your attention: (i) On 12 April 2009 a fire completely destroyed the company’s largest warehouse and the inventory it contained. The carrying amounts of the warehouse and the inventory were $10 million and $6 million respectively. It appears that the company has not updated the value of its insurance cover and only expects to be able to recover a maximum of $9 million from its insurers. Waxwork’s trading operations have been severely disrupted since the fire and it expects large trading losses for some time to come. (4 marks) (ii) A single class of inventory held at another warehouse was valued at its cost of $460,000 at 31 March 2009. In April 2009 70% of this inventory was sold for $280,000 on which Waxworks’ sales staff earned a commission of 15% of the selling price. (3 marks) (iii) On 18 May 2009 the government announced tax changes which have the effect of increasing Waxwork’s deferred tax liability by $650,000 as at 31 March 2009. (3 marks) Required: Explain the required treatment of the items (i) to (iii) by Waxwork in its financial statements for the year ended 31 March 2009. Note: assume all items are material and are independent of each other. (10 marks as indicated)
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A.
缺位型
B.
置换型
C.
间隙型
D.
不生成
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A.
商品
B.
购买欲望
C.
消费者心理
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A.
谢道韫
B.
谢灵运
C.
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D.
谢朓
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草稿
B.
定稿
C.
正本
D.
存本
【简答题】蓬莱文章建安骨,中间小谢又清发。其中“小谢”指的是 。
【简答题】如何查看通知?
【单选题】构成容量很大的现实市场,必须是()。
A.
人口众多而购买力高
B.
购买力高而购买欲望大
C.
人口众多而购买欲望大
D.
人口众多、购买力高而购买欲望大
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