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提问人：网友zhbinbn 发布时间：2022-01-07
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The publication of IFRS 9, Financial Instruments, represents the completion of the first s

tage of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new standard. The new standard purports to enhance the ability of investors and other users of financial information to understand the accounting of financial assets and reduces complexity.

Required:

(a) (i) Discuss the approach taken by IFRS 9 in measuring and classifying financial assets and the main effect that IFRS 9 will have on accounting for financial assets. (11 marks)

(ii) Grainger, a public limited company, has decided to adopt IFRS 9 prior to January 2012 and has decided to restate comparative information under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. The entity has an investment in a financial asset which was carried at amortised cost under IAS 39 but will be valued at fair value through profit and loss (FVTPL) under IFRS 9. The carrying value of the assets was $105,000 on 30 April 2010 and $110,400 on 30 April 2011. The fair value of the asset was $106,500 on 30 April 2010 and $111,000 on 30 April 2011. Grainger has determined that the asset will be valued at FVTPL at 30 April 2011.

Required:

Discuss how the financial asset will be accounted for in the financial statements of Grainger in the year ended 30 April 2011. (4 marks)

(b) Recently, criticisms have been made against the current IFRS impairment model for financial assets (the incurred loss model). The issue with the incurred loss model is that impairment losses (and resulting write-downs in the reported value of financial assets) can only be recognised when there is evidence that they exist and have been incurred. Reporting entities are not allowed currently to consider the effects of expected losses. There is a view that earlier recognition of loan losses could potentially reduce the problems incurred in a credit crisis.

Grainger has a portfolio of loans of $5 million which was initially recognised on 1 May 2010. The loans mature in 10 years and carry an interest rate of 16%. Grainger estimates that no loans will default in the first two years, but from the third year onwards, loans will default at an annual rate of about 9%. If the loans default as expected, the rate of return from the portfolio will be approximately 9·07%. The number of loans are fixed without any new lending or any other impairment provisions.

Required:

(i) Discuss briefly the issues related to considering the effects of expected losses in dealing with impairment of financial assets. (4 marks)

(ii) Calculate the impact on the financial statements up to the year ended 30 April 2013 if Grainger anticipated the expected losses on the loan portfolio in year three. (4 marks)

Professional marks will be awarded in question 4 for clarity and quality of discussion. (2 marks)

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更多“The publication of IFRS 9, Financial Instruments, represents the completion of the first s”相关的问题
第1题
annual version financial entry refugee publication detailed full-time click spot I’m absolutely sure that this dress is a cheaper of the one we saw in that department store.
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第2题
The thesis under consideration was fundamentally ______ to the readers of that mendacious
publication, and I would therefore like to use this opportunity, to stake out some of the basic arguments in need of ______ .

A．coherent … restatement

B．disavowed … availability

C．misrepresented … clarification

D．incomprehensible … dismissal

E．irrelevant … subordination

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第3题
What does the word “En－Masse” refer to in the second line of the poem “One’s Self I Si

A.People banding together to accomplish a national project.

B.People banding together as a unified forc

C.People banding together as a democratic party.

D.People banding together to celebrate the publication of Leaves of Grass.

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第4题
The thesis under consideration was fundamentally______to the readers of that mendacious pu
blication, and I would therefore like to use this opportunity, to stake out some of the basic arguments in need of______.

A．coherent… restatement

B．disavowed … availability

C．misrepresented … clarification

D．incomprehensible … dismissal

E．irrelevant … subordination

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第5题
听力原文：Woman: Please state your enquiry, giving the name of the publication, the date of
issue and the title or a description of the reprint you require.

Man: I need two articles from Finance Weekly, both in the February the thirteenth issue. The title of one is 'Sector Briefing' - on the second page. And the other is 'Best Performing Companies'.

Next, I want something from Investment News, published on the twenty-first of January. It's an article called 'Stock Market Trends'. The third publication is Money Markets, and I want a piece called 'Interest-rate Forecasts', from the issue dated the fifth of February. Money Markets also ran a piece called 'Economic Development'. I don't know the exact date, but it was included in an issue about the Pacific Rim countries.

And one other thing I need is the Corporate Register - the new edition should be out by now. If it is, please put it in with the rest, otherwise send it on later. Thank you.

&8226;Look at the form. below.

&8226;You will hear a man telephoning the Financial Press Information Service with an order.

[*]

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第6题
从右边方格内找出与左边英语短语相匹配的翻译选项 （A)accredited journalist （)二级读者量 （B)af

从右边方格内找出与左边英语短语相匹配的翻译选项

(A)accredited journalist ( )二级读者量

(B)affair ( )民意测验

(C)contributing editor ( )横向刊物

(D)man ofthe year ( )地区性刊物

(E)opinion poll ( )特约编辑

(F)regional publications ( )三维广告

(G)3-D ads ( )特派记者

(H)secondary/pass-along readership ( )年度新闻人物

(I)primary circulation ( )绯闻

(J)horizontal publication ( )初级发行量

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第7题
When I was young, there was an amazing publication called The Whole Earth Catalog, which
was one of the bibles of my generation. It was created by a fellow named Stewart Brand not far from here in Menlo Park, and he brought it to life with his poetic touch. This was in the late 1960′s, before personal computers and desktop publishing, so it was all made with typewriters, scissors, and Polaroid cameras. It was sort of like Google in paperback form, 35 years before Google came along: it was idealistic, and overflowing with neat tools and great notions.

Stewart and his team put out several issues of The Whole Earth Catalog, and then when it had run its course, they put out a final issue. It was the mid-1970s, and I was your age. On the back cover of their final issue was a photograph of an early morning country road, the kind you might find yourself hitchhiking on if you were so adventurous. Beneath it were the words: “Stay Hungry. Stay Foolish.” It was their farewell message as they signed off. Stay Hungry. Stay Foolish. And I have always wished that for myself. And now, as you graduate to begin anew, I wish that for you.

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第8题
听力原文： In 1915 Lawrence published The Rainbow and was horrified to learn that he was ab
out to be prosecuted for obscenity. He left England in 1919, and after three years' residence in Italy, left for America, settling in Mexico until the progress of his disease drove him in 1921 back to Italy where his last years were spent. His sensitive spirit was again shocked by further prosecutions for obscenity over the publication in Florence of Lady Chatterley's Lover in 1928.

While literary scholars will always be divided over Lawrence's worth as a writer (personally, I have always regarded Sons and Lovers as one of the best books I have ever read), there can be little doubt as to the influence Lawrence had on the younger writers and intellectuals of the 1920s. He challenged them by his attempt to interpret human emotion on a deeper level of consciousness than did his contemporaries. Such an approach provoked either sharp criticism or a near idolatrous respect.

T. S. Eliot regarded Lawrence as "a writer who had to write often badly in order to write sometimes well". His descriptive passages are often superb, but he had little humor, and this occasionally produced unintentionally comic effects. His burning idealism -- not eroticism -- glows through all his work and the larger proportion of his novels has an enduring strength.

What is the reaction of critics toward D.H. Lawrence's works of art？

A．Unanimous.

B．Varied.

C．Ambiguous.

D．Divided.

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第9题
（a) The senior management of Universal University （UU) intend to develop both quantitative

(a) The senior management of Universal University (UU) intend to develop both quantitative and qualitative

measures of performance in relation to lecturing staff.

As part of UU’s mission to provide ‘quality education’ to its students, lecturers are encouraged to apply their skill and judgement in the creation, delivery and assessment aspects of the learning process.

Academic staff are organised on a departmental basis. Each department is expected to achieve and improve on targets in the achievement of its role. As part of their development both personally and as departmental members, staff are encouraged to participate fully in research publication, new course design and innovation in teaching and learning methods.

Academic staff have differing views on whether action on their part in pursuing aspects of such goals is

compatible with their personal goals.

Required:

Using the above scenario, discuss in relation to the lecturing staff within (UU) each of the following:

(i) The application of Agency Theory to staff, in their role as agents and provide examples of the

observability of their role in relation to outcomes and effort;

(ii) The application of Expectancy Theory with specific reference to the relationship between:

– strength of motivation to do (X);

– strength of preference for outcome (Y);

– expectation that doing (X) will result in (Y). (12 marks)

(b) ‘Hard Accountability’ is deemed to apply to lecturing staff in each of three specific areas as follows:

(i) accounting for the numbers;

(ii) ensuring the numbers are accounted for;

(iii) being held accountable for events and circumstances leading to the numbers.

Required:

Describe how each of the areas (b)(i) to (iii) may be applied at UU and critically evaluate this approach to

performance measurement in the context of the scenario described above. (8 marks)

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第10题
D. H. Lawrence In 1915 Lawrence published The Rainbow and was horrified to learn that he w

D. H. Lawrence

In 1915 Lawrence published The Rainbow and was horrified to learn that he was about to be prosecuted for obscenity. He left England in 1919, and after three years' residence in Italy, left for America, settling in Mexico until the progress of his disease drove him in 1921 back to Italy where his last years were spent. His sensitive spirit was again shocked by further prosecutions for obscenity over the publication in Florence of Lady Chatterley's Lover in 1928.

While literary scholars will always be divided over Lawrence's worth as a writer (personally, I have always regarded Sons and Lovers as one of the best books I have ever read), there can be little doubt as to the influence Lawrence had on the younger writers and intellectuals of the 1920s. He challenged them by his attempt to interpret human emotion on a deeper level of consciousness than did his contemporaries. Such an approach provoked either sharp criticism or a near idolatrous respect.

T. S. Eliot regarded Lawrence as "a writer who had to write often badly in order to write sometimes well." His descriptive passages are often superb, but he had little humor, and this occasionally produced unintentionally comic effects. His burning idealism — not eroticism — glows through all his work and the larger proportion of his novels has an enduring strength.

What is the reaction of critics toward D. H. Lawrence's works of art？

A．Unanimous.

B．Varied.

C．Ambiguous.

D．Divided.

点击查看答案
第11题
听力原文： The American humorist, Will Rogers, used to say, "All I know is what I read in t
he newspapers." This was an exaggeration for humorous purposes, but it is true that newspapers are an important source of information. Many people begin their day by reading the paper. In this way they learn what is going on in the world. Sometimes, however, they don't have time to read the news carefully and must be satisfied with a quick look at the front page; at other times they may be in such a hurry that they have time only to glance at the headlines. There are newspapers to satisfy every reader. In the big cities there are many types of papers, with several different editions every day. In small towns there are fewer newspapers and perhaps only one edition each day. In some areas the paper is printed weekly. Most newspapers have several sections, especially on Sundays when the edition is larger than usual. There are, in addition to the front page with the most important news, the sports section, the society page, the comics, the amusement section, a business page and the editorials. Another type of publication which helps keep the population informed is the magazine. Some magazines are published weekly; others are put out monthly. There are news magazines, literary magazines and magazines for such special interests as photography, sports, art and music. Some are primarily for men, others for women, and there is a selection of children's magazines, too. In the United States, there are publications for every taste and interest.

(30)

A．They are what people read.

B．Many people begin their day by reading newspapers.

C．They are important information sources.

D．They are important because of the front pages.

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