2021年度ACCA考试AA知识点-威胁

发布时间：2021-01-16

为了大家更好的备考2021年ACCA考试，51题库考试学习网今天为大家带来关于ACCA考试FR知识点的相关分享，希望能够帮到大家!

Threats

There are many circumstances, relationships and situations that could threaten the professional accountant\\'s ability to satisfy the fundamental principles.

These threats fall into five categories

(1) Self-interest

(2) Self-review

(3) Advocacy

(4) Familiarity

(5) Intimidation

• The objective of an audit is to enable the auditor to express an opinion whether the FS are prepared, in all material respects, in accordance with an applicable financial reporting framework. (ISA 200 Objective and General Principles Governing an Audit of FS)

• In AA, the framework is International Financial Reporting Standards. (IFRS)

• The main purpose of external audit is to enhance the degree of confidence of users in the FS.

• External audits include statutory audit and non-statutory audit.

以上就是51题库考试学习网为大家带来的关于2021年ACCA考试AA知识点的相关分享，希望大家能够认真学习，全身心备考，争取顺利通过ACCA考试。

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。

(d) Player trading

Another proposal is for the club to sell its two valuable players, Aldo and Steel. It is thought that it will receive a

total of $16 million for both players. The players are to be offered for sale at the end of the current football season

on 1 May 2007. (5 marks)

Required:

Discuss how the above proposals would be dealt with in the financial statements of Seejoy for the year ending

31 December 2007, setting out their accounting treatment and appropriateness in helping the football club’s

cash flow problems.

(Candidates do not need knowledge of the football finance sector to answer this question.)

正确答案：

(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he had

hoped, and he made a trading loss of ￡8,000 in the year to 31 March 2007. However, trading is now improving,

and Donald has sufficient orders to ensure that the business will make profits of at least ￡30,000 in the year to

31 March 2008.

In order to raise funds to support his business over the last 15 months, Donald has sold a painting which was

given to him on the death of his grandmother in January 1998. The probate value of the painting was ￡3,200,

and Donald sold it for ￡8,084 (after deduction of 6% commission costs) in November 2006.

He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of ￡8,775 (after

indexation of ￡249 and taper relief of ￡975).

Required:

(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)

正确答案：

 

(ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)

正确答案：

 

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