2021年ACCA F3《Intangible non-current assets》常考知识点

发布时间：2021-02-13

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1. Research costs--- expense

2. Development expenditure must be recognised as an intangible asset if, and only if, the business can demonstrate that all of the criteria in IAS 38 have been met.

• CRITERIA: ‘PIRATE’

P –Probable

I –Intention

R –Resources

A –Ability

T –Technical

E –Expenditure

3. Amortisation of development costs

3.1 Calculation

Definite useful life---straight-line method

Indefinite useful life--- annual impairment review

3.2 Accounting

Dr: Amortisation expense (statement of profit or loss)

Cr: Accumulated amortisation account (statement of financial position)

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK without

giving rise to a UK income tax liability. (2 marks)

正确答案：
(ii) Tax-free accommodation
It is not possible for Messier Ltd to provide Galileo with tax-free accommodation. The provision of accommodation by an
employer to an employee will give rise to a taxable benefit unless it is:
– necessary for the proper performance of the employee’s duties, e.g. a caretaker; or
– for the better performance of the employee’s duties and customary, e.g. a hotel manager; or
– part of arrangements arising out of threats to the employee’s security, e.g. a government minister.
As a manager of Messier Ltd Galileo is unable to satisfy any of the above conditions.

(b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’

ordinary shares at their current value either:

(i) to his wife, Catherine; or

(ii) to his son, Barry.

Your answer should be supported by relevant calculations and clearly identify the availability and effect of

any reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilities

arising. (9 marks)

正确答案：

 

(ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect the

income tax due on her dividend income. (2 marks)

You are not required to prepare calculations for part (b) of this question.

Note: you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year to

31 March 2007 will continue to apply for the foreseeable future.

正确答案：
(ii) The effect of taxable rental income on the tax due on Coral’s dividend income
Remitting rental income to the UK may cause some of Coral’s dividend income currently falling within the basic rate
band to fall within the higher rate band. The effect of this would be to increase the tax on the gross dividend income
from 0% (10% less the 10% tax credit) to 221/2% (321/2% less 10%).
Tutorial note
It would be equally acceptable to state that the effective rate of tax on the dividend income would increase from 0%
to 25%.

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