QUOTE(Irresistible @ Dec 3 2007, 11:39 PM)
Kelayakan :
(a) (i) Ijazah Sarjana Muda Perakaunan yang diiktiraf oleh kerajaan daripada institusi-institusi pengajian tinggi tempatan atau kelayakan yang diiktiraf setaraf dengannya.
(Gaji permulaan ialah pada Gred W41: P1T8); ATAU
(ii) Ahli Penuh Badan-Badan Ikhtisas Perakaunan yang diiktiraf oleh kerajaan.
(Gaji permulaan ialah pada Gred W41: P1 T8); ATAU
(iii) Ijazah Sarjana Muda Perakaunan yang diiktiraf oleh Kerajaan serta menjadi Ahli Penuh Badan-Badan Ikhtisas Perakaunan yang diiktiraf.
(Gaji permulaan ialah pada Gred W41: P1 T9); ATAU
(iv) Ahli Penuh Institut Akauntan Malaysia.
(Gaji permulaan ialah pada Gred W41: P1 T10)
ACCA fall in which category ? Category (iv) is MIA ? After 3 years experience, can qualified as MIA member?
is that kelayakan to join the government right? they dont really give damn u acca or master or what. u start below along with those degree holders (all will start at grade w41) and you have to wait ages to get promoted. ppsss: dont want la. money not that good anyway. hoho
Added on December 4, 2007, 10:21 amQUOTE(scorpiok @ Dec 3 2007, 11:56 PM)
i have a question to ask here...
negative goodwill on subsidiary we need to credit to I/S.
but for the negative goodwill on Associate, wat should we do when using equity method..
is it we COI + share of post acq profit + negative goodwill
what i know, equity method, 2 ways :
1. coi + post res of H% - goodwill imp ------------> not -ve goodwill but goodwill impaired. different ok
or
2. FV of NA at ye of H% + goodwill not imp
QUOTE(scorpiok @ Dec 4 2007, 12:39 AM)
But the past year(june 2007) im doing now, over the suggested answer there , the examiner shows that the carrying amount of associate should calculate like tat. the method he use is COI + post acq profit + negative goodwill.because i never saw this before so need to confirm here.
anyway..thx...
eh... june 2007? glove, body and fit? where got associate? i dont see any associate.

no -ve goodwill also
glove owns body 80%
glove owns fit 56% indirect method
This post has been edited by princessintan: Dec 4 2007, 11:02 AM