http://deloitte.forum7.biz/feed/? Latest topics Fri, 19 Mar 2010 04:46:02 GMT 10 http://illiweb.com/fa/empty.gif http://deloitte.forum7.biz/feed/? http://deloitte.forum7.biz/md-f8/first-time-in-india-real-online-money-t30.htm nickshah44 Simple Ad Posting Job Work available. Easy work n Easy Money. Register now !! Golden Opportunity. Complete guidance and support. Go for Go India and start making money from Online Business. Payments Guaranteed. 100% Genuine Jobs. Most trusted Online Jobs. Unlimited Job Work. Join Now !! Real work, Real Money. Please visit the website For more details : www.homejobs24x7.com E-mail us at : infoservice_global@yahoo.in Call us at +91-79-26826453 Mobile: +919377944133 or +919898583959 Website: ... MD Fri, 19 Mar 2010 04:46:02 GMT http://deloitte.forum7.biz/md-f8/first-time-in-india-real-online-money-t30.htm#82 http://deloitte.forum7.biz/md-f8/first-time-in-india-real-online-money-t30.htm http://deloitte.forum7.biz/final-f7/reclass-of-fvtpl-to-l-r-t29.htm Lam Fai Dear Billy Good day! Now I am studying on the topic HKAS 39, on the Reclass out of FVTPL. According to the standard, it should originally be a non-derivative FA classified as HFT as the purpose is for selling in near term, to reclass to L/R, 1, it should be no more trading intent 2, it should satisfied the definition of a L/R 3, the entity should have the intent and ability to hold it for the foreseeable future or to maturity. If the company has the intent to hold ... FINAL!!!!!!!!!! Sun, 31 May 2009 14:41:14 GMT http://deloitte.forum7.biz/final-f7/reclass-of-fvtpl-to-l-r-t29.htm#81 http://deloitte.forum7.biz/final-f7/reclass-of-fvtpl-to-l-r-t29.htm http://deloitte.forum7.biz/final-f7/final-mock-1-of-pwc-t28.htm Kay http://edekaa.bay.livefilestore.com/y1pFCGXXLSi01Tsly59oDiNr_7L3BeAwNsqszAT0KUvtRmUhyXssZpGGFSP6vH2eZFNgKsSg5jn7eqRlTLk9KNkxySj2--PAfZW/pg1-4%2021-26.pdf?download http://edekaa.bay.livefilestore.com/y1pFCGXXLSi01TjkROi_2kbDO9L4WhLI6rXYy9l5LG5Q0sXHqBJCPdGFQGml2sLwa5lMRHxv6amiA32akB2a4AWYEFFUcnElqiF/pg%205-20.pdf?download FINAL!!!!!!!!!! Mon, 25 May 2009 10:31:05 GMT http://deloitte.forum7.biz/final-f7/final-mock-1-of-pwc-t28.htm#80 http://deloitte.forum7.biz/final-f7/final-mock-1-of-pwc-t28.htm http://deloitte.forum7.biz/final-f7/updated-version-of-the-summary-of-iro-t27.htm Kay http://edekaa.bay.livefilestore.com/y1pl7edxnBgYEfci_kNwGri3HfpKZmh-d6R1GdOY3YLoXBzSC9jpRo7M1hWqsTu00PV49u58iUaGcdKYYQXrjYqGD6pauSwT9wm/MD%20summary.xls?download]]> FINAL!!!!!!!!!! Mon, 25 May 2009 10:29:43 GMT http://deloitte.forum7.biz/final-f7/updated-version-of-the-summary-of-iro-t27.htm#79 http://deloitte.forum7.biz/final-f7/updated-version-of-the-summary-of-iro-t27.htm http://deloitte.forum7.biz/-f5/conversations-between-blg-atn-t26.htm Kay 搞大atn個肚
Anthony 說 (0:23):
wow
好
好呀]]> 笑話區 Sat, 23 May 2009 16:26:09 GMT http://deloitte.forum7.biz/-f5/conversations-between-blg-atn-t26.htm#78 http://deloitte.forum7.biz/-f5/conversations-between-blg-atn-t26.htm http://deloitte.forum7.biz/final-f7/ifric-12-service-concession-agreement-t25.htm Lam Fai http://www.geocities.jp/autumnkelvin00/ifric12.doc.docx

How to download ? "Save target as"

feel free to add on]]> FINAL!!!!!!!!!! Sat, 23 May 2009 06:15:49 GMT http://deloitte.forum7.biz/final-f7/ifric-12-service-concession-agreement-t25.htm#77 http://deloitte.forum7.biz/final-f7/ifric-12-service-concession-agreement-t25.htm http://deloitte.forum7.biz/mc-f3/sample-audit-programs-t24.htm Kay http://dtt.tax.asso.googlepages.com/SAMPLEAUDITPROGRAM.doc

Audit procedures for opening balances initially audited: http://dtt.tax.asso.googlepages.com/Opening.bal.audit.procedures.doc]]> MC Fri, 26 Dec 2008 03:50:46 GMT http://deloitte.forum7.biz/mc-f3/sample-audit-programs-t24.htm#75 http://deloitte.forum7.biz/mc-f3/sample-audit-programs-t24.htm http://deloitte.forum7.biz/ma-f2/consol-cash-flow-template-t23.htm Lam Fai http://www.geocities.jp/autumnkelvin00/CSCF.docx

right click "save as target"]]> MA Mon, 22 Dec 2008 15:36:56 GMT http://deloitte.forum7.biz/ma-f2/consol-cash-flow-template-t23.htm#73 http://deloitte.forum7.biz/ma-f2/consol-cash-flow-template-t23.htm http://deloitte.forum7.biz/mc-f3/specific-substantive-procedures-t21.htm Lam Fai http://www.geocities.jp/autumnkelvin00/SpecificSP.pdf

I dun know if the link work or not, try "save target as"
or ask me directly]]> MC Wed, 17 Dec 2008 03:56:33 GMT http://deloitte.forum7.biz/mc-f3/specific-substantive-procedures-t21.htm#65 http://deloitte.forum7.biz/mc-f3/specific-substantive-procedures-t21.htm http://deloitte.forum7.biz/ma-f2/o-qa-with-billy-s-reply-t22.htm Lam Fai Dear Billy I got some problems regarding Module A again. Consolidation 1. Acquisition date For an indirect group/ mixed group, when will be the acquisition date? If we use your 2-step approach, acquisition date will be determined from the pt of view of Parent and Subsidiary differently. If we use the effective interest, acquisition date will be consistent for the 2. E.g. P-->SA-->SB P-->SA on 1/1/07 SA-->SB on 1/1/05 If we use your approach, ... MA Wed, 17 Dec 2008 15:33:20 GMT http://deloitte.forum7.biz/ma-f2/o-qa-with-billy-s-reply-t22.htm#66 http://deloitte.forum7.biz/ma-f2/o-qa-with-billy-s-reply-t22.htm http://deloitte.forum7.biz/ma-f2/sale-and-operating-lease-back-t19.htm Kay
Can anyone give a specific example of the above treatment?]]> MA Mon, 15 Dec 2008 13:53:26 GMT http://deloitte.forum7.biz/ma-f2/sale-and-operating-lease-back-t19.htm#59 http://deloitte.forum7.biz/ma-f2/sale-and-operating-lease-back-t19.htm http://deloitte.forum7.biz/ma-f2/impairment-loss-t16.htm kipeggy
I wanna ask if the additional impairment loss should be first allocated to assets which cannot be allocated to the separately CGUs or to all assets proportionately.

'Cause I find the treatments of Billy and Past paper are different.

Thanks.]]> MA Mon, 15 Dec 2008 05:47:40 GMT http://deloitte.forum7.biz/ma-f2/impairment-loss-t16.htm#48 http://deloitte.forum7.biz/ma-f2/impairment-loss-t16.htm http://deloitte.forum7.biz/ma-f2/deferred-tax-on-finance-lease-t18.htm Lam Fai Co. A (Lessor) enter into a lease agreement with Co. B (Lessee), to lease a PPE costing $100 over 5 years in return for $25 rental per yr. Assumes, - it is a finance lease. - Co. A can keep on claiming the Dep't All' - tax rate = 20%. - no anti-avoidance legislation on leasing in our discussion Wt is the DT implication ? In my opinion, it seems to be a permanent difference... and no DT implication. While Billy's notes mention sth on it MA Mon, 15 Dec 2008 09:31:44 GMT http://deloitte.forum7.biz/ma-f2/deferred-tax-on-finance-lease-t18.htm#55 http://deloitte.forum7.biz/ma-f2/deferred-tax-on-finance-lease-t18.htm http://deloitte.forum7.biz/ma-f2/issuance-ordinary-share-with-a-put-option-written-t17.htm Lam Fai When a firm issues certain amt of OS, attached with a put option exercisable a few years later. E.g. 100m share with $1 par issed at $1.5, simutaneously write a put option to buy back at $1.2, 3 years later, the FV of such option is $10m. (I draft this with a little modification of Q.18.18c) My question is how to account for that and please provide the entry. Here is my thought, Certainly the 100m share is equity instrument. But for the put option, I dun know if we can ... MA Mon, 15 Dec 2008 05:57:31 GMT http://deloitte.forum7.biz/ma-f2/issuance-ordinary-share-with-a-put-option-written-t17.htm#49 http://deloitte.forum7.biz/ma-f2/issuance-ordinary-share-with-a-put-option-written-t17.htm http://deloitte.forum7.biz/ma-f2/how-to-account-for-a-htm-if-the-maturity-amount-is-zero-t14.htm Kay Dunno how to do ar... MA Sun, 14 Dec 2008 14:12:33 GMT http://deloitte.forum7.biz/ma-f2/how-to-account-for-a-htm-if-the-maturity-amount-is-zero-t14.htm#46 http://deloitte.forum7.biz/ma-f2/how-to-account-for-a-htm-if-the-maturity-amount-is-zero-t14.htm http://deloitte.forum7.biz/-f5/-t13.htm Kay 笑話區 Sat, 13 Dec 2008 12:41:57 GMT http://deloitte.forum7.biz/-f5/-t13.htm#41 http://deloitte.forum7.biz/-f5/-t13.htm http://deloitte.forum7.biz/qp-qa-section-f1/where-is-your-examination-center-t12.htm Kay I'll be in Lock Tao Sec Sch, Mei Lam Est, Tai Wai, Shatin QP Q&A Section Fri, 12 Dec 2008 10:30:30 GMT http://deloitte.forum7.biz/qp-qa-section-f1/where-is-your-examination-center-t12.htm#37 http://deloitte.forum7.biz/qp-qa-section-f1/where-is-your-examination-center-t12.htm http://deloitte.forum7.biz/mc-f3/content-page-of-kaplan-essentials-t4.htm Kay http://dtt.tax.asso.googlepages.com/contentofKaplan.doc]]> MC Tue, 09 Dec 2008 14:12:58 GMT http://deloitte.forum7.biz/mc-f3/content-page-of-kaplan-essentials-t4.htm#12 http://deloitte.forum7.biz/mc-f3/content-page-of-kaplan-essentials-t4.htm http://deloitte.forum7.biz/mc-f3/mindmap-of-audit-opinion-t11.htm Kay Unqualified: 1) satisfied in all material aspects; 2) modified because of inherent uncertainty with adequate disclosure (emphasis of matter) Qualified: A)Disagreement (e.g. modified because of inherent uncertainty with inadequate disclosure) i) material but not pervasive - "except for" ii) material, fundamental and pervasive - adverse B)Limitation of scope (either by client or by circumstances) i) material but not pervasive - "except for" ii) ... MC Thu, 11 Dec 2008 13:10:19 GMT http://deloitte.forum7.biz/mc-f3/mindmap-of-audit-opinion-t11.htm#35 http://deloitte.forum7.biz/mc-f3/mindmap-of-audit-opinion-t11.htm http://deloitte.forum7.biz/ma-f2/mock-1-q1-t10.htm Lam Fai Dear Billy Regarding the Mock 1, I just come with the following doubts: 1. According to your model answer, the CJ2, the treatment for additional depreciation. Why it is calculated as $3m (90m/30 years)? Since you just provided with me the fair value adjustments for the Property was as follows: Land = 75 + 55 (FV adj) = 130 Bldg. = 75 (CV) + 15 (FV adj) = 90 (given, FV of bldg element) Should the additional depreciation be $0.5m (15/30) ? An oversight.You ... MA Thu, 11 Dec 2008 07:49:43 GMT http://deloitte.forum7.biz/ma-f2/mock-1-q1-t10.htm#34 http://deloitte.forum7.biz/ma-f2/mock-1-q1-t10.htm http://deloitte.forum7.biz/ma-f2/final-mock-exam-q3-t9.htm Kay
Thanks

Kay]]> MA Thu, 11 Dec 2008 07:06:48 GMT http://deloitte.forum7.biz/ma-f2/final-mock-exam-q3-t9.htm#26 http://deloitte.forum7.biz/ma-f2/final-mock-exam-q3-t9.htm http://deloitte.forum7.biz/ma-f2/indirect-group-structure-t8.htm Lam Fai There are 2 approaches in dealing with Indirect group structure. E.g. H --70%-->A --60%-->B One is the approach suggested by Billy, which is seperately account for: First A-->B, Then H-->A. Another approach which is far more complicated was used by CLP in practice question no.1, it account for: 1. H--42%-->B 2. H--70%-->A To my understanding, 2 approaches will give different result on consolidation. Any one know which approach to adopt? Feel ... MA Thu, 11 Dec 2008 06:16:25 GMT http://deloitte.forum7.biz/ma-f2/indirect-group-structure-t8.htm#23 http://deloitte.forum7.biz/ma-f2/indirect-group-structure-t8.htm http://deloitte.forum7.biz/ma-f2/final-mock-exam-q2-t7.htm Kay
A friend of mine treated the cost of construction as a lease consideration of an operating lease because he thought NOKE has obtained a right to use of an asset and the cost of construction should be treated as a prepaid lease payment and amortised over the lease term 15 years. What's wrong with this argument?

Could you help answer the question?? Thanks a lot.

Kay]]> MA Wed, 10 Dec 2008 16:35:01 GMT http://deloitte.forum7.biz/ma-f2/final-mock-exam-q2-t7.htm#22 http://deloitte.forum7.biz/ma-f2/final-mock-exam-q2-t7.htm http://deloitte.forum7.biz/ma-f2/unrealized-profits-of-goods-upstream-transaction-t6.htm kipeggy When a sub sells goods to its parent, any unrealized profit should be deducted while calculating share of sub's post-acq profits of NCI to sahre the amounts between parent and NCI. But in Q1.21, goods are sold from sub to parent and parent's associate. But the unrealized profit is not deducted while calculating share of profits of NCI. I dun quite understand why as the goods are also sold from sub in this case and hence the profits should be shared between NCI and parent also. Or ... MA Wed, 10 Dec 2008 16:20:24 GMT http://deloitte.forum7.biz/ma-f2/unrealized-profits-of-goods-upstream-transaction-t6.htm#21 http://deloitte.forum7.biz/ma-f2/unrealized-profits-of-goods-upstream-transaction-t6.htm http://deloitte.forum7.biz/ma-f2/deferred-tax-consolidation-t5.htm kipeggy
I have no idea how to account for those.... ]]> MA Wed, 10 Dec 2008 08:59:19 GMT http://deloitte.forum7.biz/ma-f2/deferred-tax-consolidation-t5.htm#14 http://deloitte.forum7.biz/ma-f2/deferred-tax-consolidation-t5.htm http://deloitte.forum7.biz/ma-f2/asking-billy-about-cashflows-statement-problem-t3.htm Kay Dear Billy, I've got some problems regarding the calculation of repayment of loan/finance lease obligation in the financing activities. For example, you calculated the repayment of finance lease obligation in the cashflows statement in the final mock exam as [(100+20)+280-(321+45)]=34. However, according to the standard answer in workshop 3, the repayment of loan in financing activities was the current portion of loan payable last year. Applying this in Q.1 of the mock exam, I ... MA Mon, 08 Dec 2008 12:27:20 GMT http://deloitte.forum7.biz/ma-f2/asking-billy-about-cashflows-statement-problem-t3.htm#9 http://deloitte.forum7.biz/ma-f2/asking-billy-about-cashflows-statement-problem-t3.htm http://deloitte.forum7.biz/ma-f2/acquisition-cost-of-sub-asso-t2.htm Lam Fai Let me post the 1st topic la~~~ Should acquisition cost included in the cost of investment in calculation of GW? under the cases of:- (i) subsidiary (ii) associate. Seems that there is different treatment under HKFRS 3 and HKAS 28, the former one treat it as expenses and put through P/L (unless cost of issuance) and the latter one treat it as part of cost of investment. MA Sat, 06 Dec 2008 03:21:57 GMT http://deloitte.forum7.biz/ma-f2/acquisition-cost-of-sub-asso-t2.htm#2 http://deloitte.forum7.biz/ma-f2/acquisition-cost-of-sub-asso-t2.htm http://deloitte.forum7.biz/qp-qa-section-f1/your-first-subject-t1.htm Kay Take some time to read this information before starting to use the administration of your forum: How to access your administration panel ?In the top menu, click on Log In, a new page is displayed. Fill in the username "admin" and the password you have choosen during your registration. If you have lost or forgot it, click here. Once you are logged in, click on the link "Administration Panel" at the bottom of the page.How to modify your board's appearance ?You can modify your board's appearance ... QP Q&A Section Fri, 05 Dec 2008 08:45:03 GMT http://deloitte.forum7.biz/qp-qa-section-f1/your-first-subject-t1.htm#1 http://deloitte.forum7.biz/qp-qa-section-f1/your-first-subject-t1.htm