(b) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity.
These amounts are not based on salaries paid to the director under an employment contract. Sirus has
contractual or constructive obligations to make payments to former directors as at 30 April 2008 as follows:
(i) certain former directors are paid a fixed annual amount for a fixed term beginning on the first anniversary of
the director’s retirement. If the director dies, an amount representing the present value of the future payment
is paid to the director’s estate.
(ii) in the case of other former directors, they are paid a fixed annual amount which ceases on death.
The rights to the annuities are determined by the length of service of the former directors and are set out in the
former directors’ service contracts. (6 marks)
Required:
Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of
the above elements under International Financial Reporting Standards in the financial statements for the year
ended 30 April 2008.
第1题:
When we were having a meeting, the director()the bad news by telephone.
Awas telling
Bwas told
Ccould tell
Dwould tell
第2题:
When we were having a meeting, the director()the bad news by telephone.
第3题:
(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only
shareholders, were offered an increased profit share in the enlarged business for a period of two years after the
date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will
be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at
30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)
Required:
Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of
the above elements under International Financial Reporting Standards in the financial statements for the year
ended 30 April 2008.
第4题:
A customer has a Linux server farm and wants to use IBM Director to manage all of their systems. Which of the following is the preferred installation of IBM Director to fully manage the Linux systems?()
第5题:
DireCtor影片制作更复杂,具交互性的动画制作要使用DireCtor提供的行为和()。
第6题:
Presentation Director显示方案有导入/导出功能。
第7题:
在Director中将一个Director文件称为电影,屏幕上矩形显示区域称为()。
第8题:
A.Employee e=new Manager();
B.Director d=new Manager();
C.Director d=new Employee();
D.Manager m=new Director();
第9题:
被人们称为制作网页的“梦幻组合”“三剑客”的是()
第10题:
A IBM Director V5 customer is considering Systems Director V6 and updating their BladeCenter servers. The sales professional is asked how BladeCenter Configuration Manager works with Director V6. Which of the following is correct?()