题目内容
Which of the following characteristic does not belong to typical characteristics of an investment entity?
查看答案
搜索结果不匹配？点我反馈
更多问题
A company has a portfolio of loan assets. Its business model is to collect the contractual cash flows of interest and principal only. All loan assets have an effective interest rate of 7.5%. The portfolio was initially recognised at $840,000 on 1 January 20X1 with a separate allowance of $5,000 for 12-month expected credit losses (present value of lifetime expected credit losses of $100,000×5% chance of default within 12 months). A discount factor of 7.5% has been applied in calculating the loss allowance. No payments are due in the first year. At 31 December 20X1, the credit risk of the loan assets has increased significantly. The expectation of lifetime credit losses remains the same.The carrying amount of the loan assets in the first year is ______.
XYZ Co owned 60% of MNE’s equity shares on 31 December 20X9. XYZ purchased another 20% of MNE’s equity shares on 30 June 20X9 for $900,000 when the existing non-controlling interests in MNE were measured at $1,200,000. Therefore, an amount of ______ adjustment to equity should be recorded in the group accounts on acquisition of the additional 20% in MNE.
Which of the following entities that meet the definition of a subsidiary should be excluded from the consolidated financial statements?
An investment property is equally held by three parties as tenants in common. The joint owners agreement outlines that the parties are required to unanimously agree on certain decisions relating to the investment property (relevant activities) including:l appointment/removal of a property manager;l capital expenditure, including the decision to redevelop part or all of the investment property; and l Signing/resigning of major leases (>5% of net lettable area)The agreement outlines that property expenses are shared by the parties based on their ownership interests. The parties are also jointly and severally liable for claims upon the investment property. Rental income is also distributed to the owners based on their relative ownership interest.What is the classification of the arrangements?
微信支付 
支付宝支付