leekeewen

QUOTE:

以下是引用jeffie在2009-6-9 1:19:00的发言：
我在美东考的。有IFRS，印象很深因为在pension accounting那一块儿，正好前一天看过。 是不是每个考场都不一样

ehh..I don't remember this question about pension accounting? What is it about? Could u pls help me refresh my memory a bit?~~

jeffie

QUOTE:

以下是引用leekeewen在2009-6-9 2:31:00的发言：

ehh..I don't remember this question about pension accounting? What is it about? Could u pls help me refresh my memory a bit?~~

哎，说不定帮你refresh memory以后就发现又是我自己摆乌龙了。。我记不得题干说什么了，反正提到了IFRS。整个大题考的是pension accounting和stock option compensation accounting。第一道题问这个公司会在financial statement上汇报多少的pension obligation.如果是GAAP，那就是net funded status。而IFRS允许有对previous accounting period的adjustment。 but again,也许是我记错了。。。

leekeewen

QUOTE:

以下是引用jeffie在2009-6-9 2:41:00的发言：

哎，说不定帮你refresh memory以后就发现又是我自己摆乌龙了。。我记不得题干说什么了，反正提到了IFRS。整个大题考的是pension accounting和stock option compensation accounting。第一道题问这个公司会在financial statement上汇报多少的pension obligation.如果是GAAP，那就是net funded status。而IFRS允许有对previous accounting period的adjustment。 but again,也许是我记错了。。。

ehh....you are talking about Level II bah...xia si wo leh...

jeffie

QUOTE:

以下是引用leekeewen在2009-6-9 3:11:00的发言：

ehh....you are talking about Level II bah...xia si wo leh...

啊，不好意思，我就知道是自己摆乌龙了。。。

sayyescici

pension has the question about IFAS: asked for fund status.

 

If it was GAAP, your answer should be the real economic status

If question was with IFAS, your answer should be adjusted 2 items: un-xxxx, un-xxx. I recalled there were two items in the table were given and were needed to get the answer.

yrymaomao

 DC, It has several questions about IFAS, one is when consolidating, how to treat the contingency debt? 

arabdopsis1

 我在boston考的l1； 下午发现卷子最上方写着'如果不特别表明，是以IFRS为准'； 早上都没有注意，555； 不过也就一两道题好像必须用到这个default

[此贴子已经被作者于2009-6-9 9:20:23编辑过]

xiaorick

of coure difference

when us/europe finished the papers, asia pacific haven't started yet

 

as what i know this year, singapore/ hong kong use the same paper

 

too many ppl, ~5000