(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for this
loan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on
30 November 2007. At 30 November 2005, the directors of Ambush have heard that Bromwich is in financial
difficulties and is undergoing a financial reorganisation. The directors feel that it is likely that they will only
receive $100,000 on 30 November 2007 and no future interest payment. Interest for the year ended
30 November 2005 had been received. The financial year end of Ambush is 30 November 2005.
Required:
(i) Outline the requirements of IAS 39 as regards the impairment of financial assets. (6 marks)
第1题
社会工作者需要具备自身的独有价值观,这一价值观是以()为理论基础的。
A.人道主义
B.人本主义
C.科学发展观
D.和谐社会理论
第5题
()是社会工作价值观的理论基础。
A. 人文主义
B. 人道主义
C. 人本主义
D. 发展主义
第6题
是社会工作价值观的理论基础。
A.人道主义
B.实证主义
C.乌托邦理想
D.人本主义
E.科学主义
第8题
是社会工作价值观的理论基础。
A.人道主义
B.实证主
C.乌托邦理想
D.人本主义
E.科学主义
第9题
社会工作价值观以()为理论基础。
A.人道主义
B.社会发展理念
C.佛教文化
D.社会工作者的个人偏好
E.人的需求理论
第10题
社会工作价值观以()为理论基础。
A.人道主义
B.社会发展理念
C.佛教文化
D.社会工作者的个人偏好
E.人的需求理论
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