题目内容
张教授：利益并非只是物质利益，应该把信用、声誉、情感甚至某种喜好等都归入利益的范畴。根据这种对“利益”的广义理解，如果每一个体在不损害他人利益的前提下，尽可能满足其自身的利益需求，那么由这些个体组成的社会就是一个良善的社会。 根据张教授的观点，可以得出以下哪项？
查看答案
搜索结果不匹配？点我反馈
更多问题
人民既是历史创造者，也是历史见证者，既是历史的“剧中人”也是剧作者，离开人民、文艺就会变成无根浮萍无病的呻吟，无魂的躯壳，观察人民的生活、印记、情感，表达人民的心愿、心烦、心事，我的作品才会在人民中传之久远。根据以上陈述，可以得出以下哪项？
乳麋微粒中主要的载脂蛋白是
Ethan, a public limited company, develops, operates and sells investment properties.
(a) Ethan focuses mainly on acquiring properties where it foresees growth potential, through rental income as well as value appreciation. The acquisition of an investment property is usually realised through the acquisition of the entity, which holds the property.
In Ethan’s consolidated financial statements, investment properties acquired through business combinations are recognised at fair value, using a discounted cash flow model as approximation to fair value. There is currently an active market for this type of property. The difference between the fair value of the investment property as determined under the accounting policy, and the value of the investment property for tax purposes results in a deferred tax liability.
Goodwill arising on business combinations is determined using the measurement principles for the investment properties as outlined above. Goodwill is only considered impaired if and when the deferred tax liability is reduced below the amount at which it was first recognised. This reduction can be caused both by a reduction in the value of the real estate or a change in local tax regulations. As long as the deferred tax liability is equal to, or larger than, the prior year, no impairment is charged to goodwill. Ethan explained its accounting treatment by confirming that almost all of its goodwill is due to the deferred tax liability and that it is normal in the industry to account for goodwill in this way.
Since 2008, Ethan has incurred substantial annual losses except for the year ended 31 May 2011, when it made a small profit before tax. In year ended 31 May 2011, most of the profit consisted of income recognised on revaluation of investment properties. Ethan had announced early in its financial year ended 31 May 2012 that it anticipated substantial growth and profit. Later in the year, however, Ethan announced that the expected profit would not be achieved and that, instead, a substantial loss would be incurred. Ethan had a history of reporting considerable negative variances from its budgeted results. Ethan’s recognised deferred tax assets have been increasing year-on-year despite the deferred tax liabilities recognised on business combinations. Ethan’s deferred tax assets consist primarily of unused tax losses that can be carried forward which are unlikely to be offset against anticipated future taxable profits. (11 marks)
(b) Ethan wishes to apply the fair value option rules of IFRS 9 Financial Instruments to debt issued to finance its investment properties. Ethan’s argument for applying the fair value option is based upon the fact that the recognition of gains and losses on its investment properties and the related debt would otherwise be inconsistent. Ethan argued that there is a specific financial correlation between the factors, such as interest rates, that form. the basis for determining the fair value of both Ethan’s investment properties and the related debt. (7 marks)
(c) Ethan has an operating subsidiary, which has in issue A and B shares, both of which have voting rights. Ethan holds 70% of the A and B shares and the remainder are held by shareholders external to the group. The subsidiary is obliged to pay an annual dividend of 5% on the B shares. The dividend payment is cumulative even if the subsidiary does not have sufficient legally distributable profit at the time the payment is due.
In Ethan’s consolidated statement of financial position, the B shares of the subsidiary were accounted for in the same way as equity instruments would be, with the B shares owned by external parties reported as a non-controlling interest. (5 marks)
Required: Discuss how the above transactions and events should be recorded in the consolidated financial statements of Ethan. Note: The mark allocation is shown against each of the three transactions above. Professional marks will be awarded in question 3 for the quality of the discussion. (2 marks)
胸腺发生异常会导玫
微信支付 
支付宝支付