In penang, there are IPG, Segi, Sentral...

By the way, anyone knows where to get the double entry transactions for the enron n transmile fraud cases? we need to do a presentation on it, to c who is more creative..i can't seem to find the double entry on the net...anyone can help me here??

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?

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?

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...

Just get ACCA, can consider as Ahli Penuh ??

Wan to ask, 15 minutes reading & planning time...

So its start from 2.45- 6.00 PM or 3.00 - 6.15 PM. The reading time is b4 3.00

that is not necessary to discount the provision as long as the provision is paid not more than one year later..
If the provision need to discounted, the question normally will give the discount rate or market rate...

For example, when the provision need to be paid at 2 years later is 1000 (discount rate = 5%)and the amount in the B/S should be

Year 1 = 1000 / 1.05^2 = 907 PLUS interest for the year =907x5%=45.35
          =952.35
Year 2 =952.35 +(952.35x5%)=999.9675
                                            =1000

Figure different due to rounding error..so at the end of the year 2 is should have 1000 in the liability which is the amount expected to settle the obligation..

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Added on December 4, 2007, 9:29 pm

this i also not sure..since is the answer given in the past year...
and is it..

because the question is a impairment test question..
it is compare the CA to RA...and it is compare the 3.0 to 3.3 so no goodwill is impaired..
and so i wat i feel weird is why they wan to add the negative goodwill to find CA before they compare to RA...

If i last minute pull out from exam....and didn't enter exam hall. mean i need to paid again for the exam?
feel like to give up....the fees cannot be claim back right