题目内容
下列选项中，属于公安机关职责的是（）。
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监视居住的最长期限为（）。
试述国际组织决议作出的表决制度及其效力根据。
规范管理者如何与他人交往的价值观和态度被称为：
When preparing the draft financial statements for the year ended 30 September 2011, the directors are proposing to show the loan note within equity in the statement of financial position, as they believe all the loan note holders will choose the equity option when the loan note is due for redemption. They further intend to charge a finance cost of $500,000 ($10 million x 5%) in the income statement for each year up to the date of redemption.
The present value of $1 receivable at the end of each year, based on discount rates of 5% and 8%, can be taken as:
Required:
(a) (i) Explain why the nominal interest rate on the convertible loan notes is 5%, but for non-convertible loan notes it would be 8%. (2 marks)
(ii) Briefly comment on the impact of the directors’ proposed treatment of the loan notes on the financial statements and the acceptability of this treatment. (3 marks)
(b) Prepare extracts to show how the loan notes and the finance charge should be treated by Bertrand in its financial statements for the year ended 30 September 2011. (5 marks)
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