美国是不是跟中国考题不一样？ 美国, 印象, 都差不多

crystalw

看大家讨论的好多题都没印象，也没看到什么IFRS, 觉得比Mock简单很多，上下午都差不多难度。是不是因为时差关系题不一样？有没有在美国东部考的？

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

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]

yrymaomao

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

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.

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。。。

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 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 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?~~

leekeewen

QUOTE:

以下是引用best_tu在2009-6-9 1:09:00的发言：
Boston考的 有不少IFRS，只有两道GAAP 但其他题目和版上讨论的出路也比较大

What do you mean "lots of IFRS" here? You mean the questions stated "IFRS", or like what others said there was a note bolded "all calculations require IFRS except for those noting GAAP" on the top of the whole section?

Lots of students in China said there was a black bold note above the section requiring treating the questions in the IFRS way...I didn't notice it at all..bummer

I do remember lots of quetions are around comparing GAAP vs IFRS, but those questions straightforwardly stated either GAAP or IFRS....