ACCA P1、P2、P3冲刺串讲讲义资料下载

ACCA P1、P2、P3冲刺串讲讲义资料下载

ACCA_P1讲义_Dec2009.pdf

PAPER_P2_final_review.ppt

ACCA P3冲刺讲义.ppt

ACCA_P1讲义_Dec2009.pdf

PaperP1

Professional Accountant

REVISION COURSE

For Dec. 2009 Exam

Lecturer: Mr. Chen

PAPER_P2_final_review.ppt

Effects of newly issued IFRS3 in Paper F7
Effects of newly issued IFRS3 in Paper F7
Effects of newly issued IFRS3 on simple group question
(B) Consideration transferred by Parent

★Acquisition-related costs shall be expensed.
★Contingent consideration is measured as acquisition-date FV (▲subsequent measurement required in Paper P2).
Whether or not part of exchange for acquiree (▲required in Paper P2).

Effects of newly issued IFRS3 on simple group question
Subsequent measurement of contingent consideration

if due to additional information
–measurement period adjustment
if due toevents after acquisition
–contingent consideration

liability or assetequity

IAS39 / IAS37not remeasured

Effects of newly issued IFRS3 on simple group question
Whether or not part of exchange for acquiree
The transaction

No Yes
(separate transaction)
Effects of newly issued IFRS3 on simple group question
(C) FV of NA of sub. at acq.
All identifiable intangible assets acquired in business combination shall be recognised separately from goodwill.

Thus under new IFRS3 more intangible recognised.
Effects of newly issued IFRS3 in Paper F7
SOFP (if NCI is measured at FV at acq.)
Asset
goodwill: – unimpaired total g/w

Equity and liabilities
consolidated reserve:
P + P% (post acq. reserve of sub.) – impaired g/w to P
NCI:
NCI% (FV of FV of sub. at y/e) + unimpaired g/w to NCI

ACCA P3冲刺讲义.ppt

Porter’s Diamond
Demand conditions: customer
Favorable factor conditions: general & specific, how to make it fav~
Relating and supporting industries: upstream & downstream
Firm strategy, structure and rivalry: competitiveness

Usage of this model:
Global competition or similar situation
Inward and outward use
Function of government : catalyst
Different stage of globalization has different character in 4 factors

Linkage with other models: 5 forces, globalization (motivation)
Five forces model
Treats from potential entrants: market share
Suppliers’ bargaining power: price, quality
Buyers’ bargaining power: price & quality
Treats from substitutes: price, quality
Competitive rivalry: price, market share

Key points:
Power, consequence and countermeasures of different forces
Competitiveness and collaboration

Linkage with other models: Porter’s diamond, product life cycle, marketing issue
Market Mix
Product: life cycle, BCG
Place: channel, logistics
Promotion: AIDA, media (promotion mix)
Price: strategic clock
People: Value chain (for service industry)
Processes: Value chain (for service industry)
Physical evidence (for service industry)
Market Segmentation
Base of the segmentation
B2C
B2B
E-business

Customer and market strategy
Niche
Differentiated
mass marketing

Linkage with other models: Product, value chain, 5 forces, marketing issues (7 Ps)