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The Captain enters into the Salvage Contract as the representative of ______.A.the owner o

The Captain enters into the Salvage Contract as the representative of ______.

A.the owner of vessel

B.the owner of vessel and her cargo

C.the owner of vessel，her cargo and freight

D.the owner of vessel，her cargo，freight and Charterer

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第1题

There has been significant divergence in practice over recognition of revenue mainly becau

se International Financial Reporting Standards (IFRS) have contained limited guidance in certain areas. The International Accounting Standards Board (IASB) as a result of the joint project with the US Financial Accounting Standards Board (FASB) has issued IFRS 15 Revenue from Contracts with Customers. IFRS 15 sets out a five-step model, which applies to revenue earned from a contract with a customer with limited exceptions, regardless of the type of revenue transaction or the industry. Step one in the five-step model requires the identification of the contract with the customer and is critical for the purpose of applying the standard. The remaining four steps in the standard’s revenue recognition model are irrelevant if the contract does not fall within the scope of IFRS 15.

Required:

(a) (i) Discuss the criteria which must be met for a contract with a customer to fall within the scope of IFRS 15. (5 marks)

(ii) Discuss the four remaining steps which lead to revenue recognition after a contract has been identified as falling within the scope of IFRS 15. (8 marks)

(b) (i) Tang enters into a contract with a customer to sell an existing printing machine such that control of the printing machine vests with the customer in two years’ time. The contract has two payment options. The customer can pay $240,000 when the contract is signed or $300,000 in two years’ time when the customer gains control of the printing machine. The interest rate implicit in the contract is 11·8% in order to adjust for the risk involved in the delay in payment. However, Tang’s incremental borrowing rate is 5%. The customer paid $240,000 on 1 December 2014 when the contract was signed. (4 marks)

(ii) Tang enters into a contract on 1 December 2014 to construct a printing machine on a customer’s premises for a promised consideration of $1,500,000 with a bonus of $100,000 if the machine is completed within 24 months. At the inception of the contract, Tang correctly accounts for the promised bundle of goods and services as a single performance obligation in accordance with IFRS 15. At the inception of the contract, Tang expects the costs to be $800,000 and concludes that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will occur. Completion of the printing machine is highly susceptible to factors outside of Tang’s influence, mainly issues with the supply of components.

At 30 November 2015, Tang has satisfied 65% of its performance obligation on the basis of costs incurred to date and concludes that the variable consideration is still constrained in accordance with IFRS 15. However, on 4 December 2015, the contract is modified with the result that the fixed consideration and expected costs increase by $110,000 and $60,000 respectively. The time allowable for achieving the bonus is extended by six months with the result that Tang concludes that it is highly probable that the bonus will be achieved and that the contract still remains a single performance obligation. Tang has an accounting year end of 30 November. (6 marks)

Required:

Discuss how the above two contracts should be accounted for under IFRS 15. (In the case of (b)(i), the discussion should include the accounting treatment up to 30 November 2016 and in the case of (b)(ii), the accounting treatment up to 4 December 2015.)

Note: The mark allocation is shown against each of the items above.

Professional marks will be awarded in question 4 for clarity and quality of presentation. (2 marks)

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第2题

What do you blink of this description of Captain Holly Graf's leader style？ Do you

think that Captain Graf could even be called a leader？ Discuss.

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第3题

Who will be in charge of your team？We'll elect ___ .A.Henry as captainB.Henry capta

Who will be in charge of your team？We'll elect ___ .

A.Henry as captain

B.Henry captain

C.captain Henry

D.as captain Henry

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第4题

"Oh Captain,My Captain"expresses Whitman's deep sorrow for the death of Abraham Lincoln who was asassinated on April 14 1865,five days after the declaration of the triumphant close of the CivilWar.（）

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第5题

When the captain knew a sailor was ill, he______.A．didn't care muchB．sent for a doctorC．lo

When the captain knew a sailor was ill, he______.

A．didn't care much

B．sent for a doctor

C．looked after him and told him to have a rest

D．gave him some medicine

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第6题

The captain asked the passengers to remain seated and keep their seal belts （).

A.fast

B.tight

C.fastened

D.tense

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第7题

Gold Rush My name is John Carter. I am from the state of Virginia. At the close of the Civ

il War I found（31）_____ without a home, without money and without work, I decided to search for gold in the great（32）_____ of the American Southwest. I spent almost a year（33）_____ for gold with another former soldier, Captain James Powell, also of Virginia. We were（34）_____ lucky. In the winter of 1865, we（35）_____ rocks that held gold. Powell was trained as a mining（36）_____. He said we had uncovered over a million dollars（37）_____ of gold in only three months. But the work was（38）_____ with only two men and not much equipment. So we decided Powell should go to the（39）_____ settlement to seek equipment and men to help us with the work. On March the third, 1866, Powell said good-bye. He（40）_____ his horse down the mountain toward the valley. Two days later, Powell came back with everything we needed to change our life forever. _____ A．slow B．worth C．rode D．fortunately E．myself F．engineer G．discovered H．searching I．fast J．nearest K．extremely L．deserts

_____ A．slow B．worth C．rode D．fortunately E．myself F．engineer G．discovered H．searching I．fast J．nearest K．extremely L．deserts

请帮忙给出每个问题的正确答案和分析，谢谢！

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第8题

In a Salvage Contract the word Salvor means ______.A.The Captain of the rescued vesselB.Th

In a Salvage Contract the word Salvor means ______.

A.The Captain of the rescued vessel

B.The salving vessel or the like

C.The rescued vessel

D.The salvage operations

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第9题