Hallo,
hat jemand schon Erfahrungswerte was die APL oder die Klausur angeht? Bisher hab ich nur was über die APL gelesen, hat sich überhaupt mal jemand an der Klausur versucht?
vg
BIL05
Hi,
Klausur zum Seminar in Leipzig, 20.11.2010, bei Herrn Hofmann.
3 von 4 Detailaufgaben zu bearbeiten (dabei war 1.4 eine Pflichtaufgabe)
1.1 What do you know about BilMoG? What are the most important changes? (6 Points)
1.2 Develop an IFRS Income Statement according to nature of cost of sales method! (6 Points)
1.3 What do you know about the statement of changes in fixed assets? (6 Points)
1.4 What do you know about long-term contracts? (8 Points)
3 von 3 Komplexaufgaben zu bearbeiten
2.1 Establish a statement of cash flow for 2010. (12 Points)
3.1 Measurement of a provision for patent infringement. How much is the provision according to HGB, IFRS and US-GAAP? Give an argumentation for your choice in these examples. Are there additional information in the notes? (8 Points)
3.2 Measurement of provision for contingent losses. How much is the provision according to HGF, IAS, US-GAAP? (8 Points)
4.1 Measurement of Inventories. Measure the inventories under HGB, IAS and US-GAAP rule (12 Points)
Ingesamt eine mehr als faire Klausur.
Nur bei Detailaufgabe 1.2 herrschte leichte Verunsicherung "according to nature of cost of sales method". War hier nun die nature of expense oder cost of sales method verlangt?
Grüße
Klausur zum Seminar in Leipzig, 20.11.2010, bei Herrn Hofmann.
3 von 4 Detailaufgaben zu bearbeiten (dabei war 1.4 eine Pflichtaufgabe)
1.1 What do you know about BilMoG? What are the most important changes? (6 Points)
1.2 Develop an IFRS Income Statement according to nature of cost of sales method! (6 Points)
1.3 What do you know about the statement of changes in fixed assets? (6 Points)
1.4 What do you know about long-term contracts? (8 Points)
3 von 3 Komplexaufgaben zu bearbeiten
2.1 Establish a statement of cash flow for 2010. (12 Points)
3.1 Measurement of a provision for patent infringement. How much is the provision according to HGB, IFRS and US-GAAP? Give an argumentation for your choice in these examples. Are there additional information in the notes? (8 Points)
3.2 Measurement of provision for contingent losses. How much is the provision according to HGF, IAS, US-GAAP? (8 Points)
4.1 Measurement of Inventories. Measure the inventories under HGB, IAS and US-GAAP rule (12 Points)
Ingesamt eine mehr als faire Klausur.
Nur bei Detailaufgabe 1.2 herrschte leichte Verunsicherung "according to nature of cost of sales method". War hier nun die nature of expense oder cost of sales method verlangt?
Grüße