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FE dec 2013

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我想問下大家考成点呀?


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Paper II OK
Paper I not so good  



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太心急唔記得BOND 個條點計
IIT 明明記得MOCK 見過但係臨場搵唔番出黎
番到屋企見到係台面






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Paper 1,

Q1. my NPV calculation was not correct , just show the calculation framework.
Q2. HKFRS10 for first part i) and part iii), HKAS28 asso for part ii)
Part c) , I don't know "why is the company's own statement of fin position always presented in the conso fin statement?" I guess asking why subsi is shown in the conso fin statement.

Q3. Copy inherent, control and detection risk from LP.
Q4. HKSA 610 -copy
Q5a. S8 - appointment if service rendered outside of HK
and S8(1A)(c) exemption on tax paid to country with similar tax system.

Q5b. S 9(1)(d)- option taxable at departure date and advance ruling or notify earlier.

Q6. a)i) recharging of share option expenses - I dont know
      ii) documentation -  list of employees with share option, vesting periods, amount...I guess?

Q6. b) S18E for changing accounting period? a 9 months and 15 months periods will be used , so pays 3 months more tax for the 15 months period? No future impact after this first time change?



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Paper 2,

Q1. copy from LP and calculations.

Q2. a)i) HKFRS 11 joint arrangement - Joint venture as no power for Precision if the consent is required including the declaration of Dividend.

ii) HKFRS 10 conso. the consent restricts the borrower. Also, issue equity or debt of instruments not affecting the power over investee.

b)i) HKAS 38- should recognize the 2 million as expense over the period or when the cost is occurred?
ii) HKAS 20 -  two parts, one is NPV of 2m using 8% discounting rate. The remaining will be deferred interest income?

Q3. three ethical delimmas :
1. audit partner owns share  2. tax advisor from ABC 3. Wife of audit partner

Q4. IT conversion -copy
Q5. copy for related parties and payables.

Q6.a)i) S37A and S16G rationale S39E not applied
i) S16 (1) + S162f + not applying S16(2A) and (2B)

b)i) 50:50 from contract processing for the GTL's partner?
ii) No exemption for GTL since import processing
iii) should be 50:50 deduction (but I read the question wrong and answered no deduction since the assets are on GTL's book)

Q7. IIT- three conditions for a person liable to IIT. Also, PSZ is having PE in China. He is subject to IIT?



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我都係paper 1唔ok~npv唔知有冇計錯~錯就玩完~成20分~q2 原來要答埋係associates~我只答左使唔使做conslidation~唉~paper 2 我又睇錯題目~我以為q2 bi)係叫你計返個interest free loan 每年個balance~IIT 我又寫左做第六題~原來係第7題~


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引用:
原帖由 烏龍 於 2013-12-19 11:49 AM 發表
我都係paper 1唔ok~npv唔知有冇計錯~錯就玩完~成20分~q2 原來要答埋係associates~我只答左使唔使做conslidation~唉~paper 2 我又睇錯題目~我以為q2 bi)係叫你計返個interest free loan 每年個balance~IIT 我又寫左做 ...
Paper 2, q2 bi) you are right!!! Determine the carrying amount of the loan ... (I did not have time to write)



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我想問下如果paper 1做得差~paper 2 ok~有冇機會合格?係咪大家paper 1都做得麻麻地?





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你地咁講完我覺得自己錯左好多野添~ 哈哈


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乾 物 女 是 也~

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引用:
原帖由 廢柴人 於 2013-12-19 05:51 PM 發表
你地咁講完我覺得自己錯左好多野添~ 哈哈
Maybe I am wrong....



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回覆10 #的帖子

我覺得你答得好好






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乾 物 女 是 也~

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回覆 11# 的帖子

What did u write? Can u share the answers u wrote?  I think I made mistake too :-P


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回覆 8# 的帖子

I heard that A, C and D passing rate is 50%. For B is 40%. So, the calculation is to add both papers and divided by 2 for each part.






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引用:
原帖由 ROE 於 2013-12-19 09:44 AM 發表
Paper 1,

Q1. my NPV calculation was not correct , just show the calculation framework.
Q2. HKFRS10 for first part i) and part iii), HKAS28 asso for part ii)
Part c) , I don't know "why is the c ...
Why u know the npv calculation is incorrect?






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引用:
原帖由 ROE 於 2013-12-19 11:59 AM 發表

Paper 2, q2 bi) you are right!!! Determine the carrying amount of the loan ... (I did not have time to write)
q2b(i),,唔係問個bond咩?好似b(ii)先問個gov loan.






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