[试题]

(b) (i) Discusses the principles involved in accounting for claims made under the above warranty provision.(6 marks)(ii) Shows the accounting treatment for the above warranty provision under IAS37 ‘Provisions, Contingent

Liabilities and Contingent Assets’ for the year ended 31 October 2007. (3 marks)

A.ppropriateness of the format and presentation of the report and communication of advice. (2 marks)

参考答案与解析:

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