2022年ACCA考试成绩查询的流程你清楚吗

正确答案：
(b) (i) IAS 39 requires an entity to assess at each balance sheet date whether there is any objective evidence that financial
assets are impaired and whether the impairment impacts on future cash flows. Objective evidence that financial assets
are impaired includes the significant financial difficulty of the issuer or obligor and whether it becomes probable that the
borrower will enter bankruptcy or other financial reorganisation.
For investments in equity instruments that are classified as available for sale, a significant and prolonged decline in the
fair value below its cost is also objective evidence of impairment.
If any objective evidence of impairment exists, the entity recognises any associated impairment loss in profit or loss.
Only losses that have been incurred from past events can be reported as impairment losses. Therefore, losses expected
from future events, no matter how likely, are not recognised. A loss is incurred only if both of the following two
conditions are met:
(i) there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition
of the asset (a ‘loss event’), and
(ii) the loss event has an impact on the estimated future cash flows of the financial asset or group of financial assets
that can be reliably estimated
The impairment requirements apply to all types of financial assets. The only category of financial asset that is not subject
to testing for impairment is a financial asset held at fair value through profit or loss, since any decline in value for such
assets are recognised immediately in profit or loss.
For loans and receivables and held-to-maturity investments, impaired assets are measured at the present value of the
estimated future cash flows discounted using the original effective interest rate of the financial assets. Any difference
between the carrying amount and the new value of the impaired asset is an impairment loss.
For investments in unquoted equity instruments that cannot be reliably measured at fair value, impaired assets are
measured at the present value of the estimated future cash flows discounted using the current market rate of return for
a similar financial asset. Any difference between the previous carrying amount and the new measurement of theimpaired asset is recognised as an impairment loss in profit or loss.

正确答案：
(iii) Tethys Ltd – Sale of the manufacturing premises
Value added tax (VAT)
– The building is not a new building (i.e. it is more than three years old). Accordingly, the sale of the building is an
exempt supply and VAT should not be charged unless Tethys Ltd has opted to tax the building in the past.
Taxable profits on sale
– There will be no balancing adjustment in respect of industrial building allowances as the building is to be sold on
or after 21 March 2007.
– The capital gain arising on the sale of the building will be ￡97,760 (￡240,000 – (￡112,000 x 1·27)).
Rollover relief
– Tethys Ltd is not in a capital gains group with Saturn Ltd. Accordingly, rollover relief will only be available if Tethys
Ltd, rather than any of the other Saturn Ltd group companies, acquires sufficient qualifying business assets.
– The amount of sales proceeds not spent in the qualifying period is chargeable, i.e. ￡40,000 (￡240,000 –
￡200,000). The balance of the gain, ￡57,760 (￡97,760 – ￡40,000), can be rolled over.
– Qualifying business assets include land and buildings and fixed plant and machinery. The assets must be brought
into immediate use in the company’s trade.
– The assets must be acquired in the four-year period beginning one year prior to the sale of the manufacturing
premises.
Further information required:
– Whether or not Tethys Ltd has opted to tax the building in the past for the purposes of VAT.

正确答案：
Part (b)
A simple standard form. to be completed by the referee is acceptable to provide all the required details. A standard form. should
ask about the existing job title, the main duties and responsibilities of the current job, period of employment, present pay or salary
and the attendance record.