(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 hascontractual or constructive obligations

题目

(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.

相似考题

1.(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the onlyshareholders, were offered an increased profit share in the enlarged business for a period of two years after thedate of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels willbe resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at30 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 ofthe above elements under International Financial Reporting Standards in the financial statements for the yearended 30 April 2008.

2.When we were having a meeting, the director（）the bad news by telephone.Awas telling Bwas toldCcould tell Dwould tell

3.Presentation Director显示方案有导入/导出功能。

4.已知类的继承关系如下:class Employee;class Manager extends Employeer;class Director extends Employee;则以下语句能通过编译的有哪些?A.Employee e=new Manager();B.Director d=new Manager();C.Director d=new Employee();D.Manager m=new Director();

参考答案和解析
正确答案：
(b) Directors’ retirement benefits
The directors’ retirement benefits are unfunded plans which may fall under IAS19 ‘Employee Benefits’.
Sirus should review its contractual or constructive obligation to make retirement benefit payments to its former directors at the
time when they leave the firm. The payments may create a financial liability under IAS32, or may give rise to a liability of
uncertain timing and amount which may fall within the scope of IAS37 ‘Provisions, contingent liabilities and contingent
assets’. Certain former directors are paid a fixed annuity for a fixed term which is payable annually, and on death, the present
value of future payments are paid to the director’s estate. An annuity meets the definition of a financial liability under IAS32,
if there is a contractual obligation to deliver cash or a financial asset. The latter form. of annuity falls within the scope of
IAS32/39. The present value of the annuity payments should be determined. The liability is recognised because the directors
have a contractual right to the annuity and the firm has no discretion in terms of withholding the payment. As the rights to
the annuities are earned over the period of the service of the directors, then the costs should have been recognised also over
the service period.
Where an annuity has a life contingent element and, therefore, embodies a mortality risk, it falls outside the scope of IAS39
because the annuity will meet the definition of an insurance contract which is scoped out of IAS39, along with employers’
rights and obligations under IAS19. Such annuities will, therefore, fall within the scope of IAS37 if a constructive obligation
exists. Sirus should assess the probability of the future cash outflow of the present obligation. Because there are a number of
similar obligations, IAS37 requires that the class of obligations as a whole should be considered (similar to a warranty
provision). A provision should be made for the best estimate of the costs of the annuity and this would include any liability
for post retirement payments to directors earned to date. The liability should be built up over the service period rather than
just when the director leaves. In practice the liability will be calculated on an actuarial basis consistent with the principles in
IAS19. The liability should be recalculated on an annual basis, as for any provision, to take account of changes in directors
and other factors. The liability will be discounted where the effect is material.
更多“(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 hascontractual or constructive obligations ”相关问题

  • 第1题：

    When we were having a meeting, the director（）the bad news by telephone.

    • A、was telling
    • B、was told
    • C、could tell
    • D、would tell

    正确答案:B

  • 第2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（）。

    • A、动作库
    • B、行为库
    • C、项目库
    • D、素材库

    正确答案:B

  • 第3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？（）

    • A、Install Director Server on a Windows 2000 Server and install the Director agents on the Linux systems.
    • B、Install IBM Director Agent on a Linux server and install the Director Server on the Linux systems.
    • C、Install the Director Server on a Linux server and manage the systems via Linux native SNMP support.
    • D、Install Director Server on a Linux server and install the Director Linux agent on the Linux systems.

    正确答案:D

  • 第4题：

    A customer has a mixed Dell and IBM server environment.  They want to implement a system management solution for all their Windows， Linux， and VMWare ESX Intel based servers.  Which TWO features of IBM Director will be an advantage for this customer？（）

    • A、IBM Director comes with free Aurema and SteelEye software plug-ins.
    • B、IBM Director supports non-IBM industry standard Intel based servers.
    • C、IBM Director servers can be managed from within the MS Performance Monitor.
    • D、IBM Director requires no agents to be installed and run on the IBM systems.
    • E、IBM Director offers agents to manage VMWare ESX Server and runs on Linux while Dell does not.

    正确答案:B,E

  • 第5题：

    A company has 20 remotely located Microsoft Windows 2000 xSeries servers which need to deploy a non-IBM software application from a Windows 2000 xSeries server.  How would they take advantage of IBM Director to be able to effectively deploy this application？（）

    • A、Use Remote Deployment Manager.
    • B、Use the Update Assistant function of IBM Director.
    • C、Use the Software Deployment Tool of the IBM Director.
    • D、Use Software Distribution Premium Edition for IBM Director.

    正确答案:D

  • 第6题：

    A customer wants to migrate from McData-based fabrics to native Brocade fabrics. A Brocadedirector in the McData interop mode of operations has already been added to the fabrics， and thedevices moved from McData switches to the Brocade director. The customer is now ready toremove the McData switches from the fabrics and change the Brocade director to native mode ofoperations. What product is needed to migrate the zoning configuration to the Brocade director？（）

    • A、TPC
    • B、TSM
    • C、DCFM
    • D、Fabric Watch

    正确答案:C

  • 第7题：

    DireCtor提供了制作简单动画的方法，下列（）动画形式不是DireCtor可生成的。

    • A、初时录制
    • B、空间到时间
    • C、动作补间
    • D、连帧

    正确答案:C

  • 第8题：

    单选题
    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？（）
    A

    This was replaced by Configuration Manager for V6

    B

    This must be upgraded toBladeCenter Open Fabric Manager （BOFM） for V6

    C

    Automation Manager must be used with Director V6

    D

    This is common to both V5 and V6， no change is required


    正确答案： B
    解析： 暂无解析

  • 第9题：

    单选题
    When we were having a meeting, the director（）the bad news by telephone.
    A

    was telling 

    B

    was told

    C

    could tell 

    D

    would tell


    正确答案： A
    解析： 暂无解析

  • 第10题：

    单选题
    I’ll be _____ the whole factory next week when the director’s away.
    A

    charge

    B

    in the charge of

    C

    in charge of

    D

    take charge of


    正确答案： C
    解析：
    句意：下个星期主管离开了，我就负责整个工厂了。此题考查固定词组。be in charge of sth.意为“负全责，管理”。

  • 第11题：

    单选题
    在Director中将一个Director文件称为电影，屏幕上矩形显示区域称为（）。
    A

    精灵

    B

    舞台

    C

    角色

    D

    程序


    正确答案： B
    解析： 暂无解析

  • 第12题：

    单选题
    A customer is running a number of HP Intel servers within an IBM management environment.  The HP Insight Manager agent is already installed， but they do not want to install the Director agent because of potential conflicts.  Into which system are the MIB files compiled？（）
    A

    On the HP managed server

    B

    On the IBM Director server

    C

    On the IBM Director Jet database

    D

    In the IBM Director database


    正确答案： A
    解析： 暂无解析

  • 第13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（）。

    • A、精灵
    • B、舞台
    • C、角色
    • D、程序

    正确答案:B

  • 第14题：

    被人们称为制作网页的“梦幻组合”“三剑客”的是（）

    • A、Dreamweaver、Director、Flash
    • B、Director、Flash、Frontpage
    • C、Dreamweaver、Fireworkers、Flash
    • D、Dreamweaver、Fireworkers、Photoshop

    正确答案:C

  • 第15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？（）

    • A、This was replaced by Configuration Manager for V6
    • B、This must be upgraded toBladeCenter Open Fabric Manager （BOFM） for V6
    • C、Automation Manager must be used with Director V6
    • D、This is common to both V5 and V6， no change is required

    正确答案:A

  • 第16题：

    Which of the following virtualization options are unique to AIX and PowerVM compared to other UNIX based offerings？（）

    • A、Software virtualization through PowerVM and hardware virtualization through IBM Systems Director.
    • B、Hardware virtualization through Workload Partitions （WPARS） and software virtualization through PowerVM.
    • C、Software virtualization through Workload Partitions （WPARS） and hardware virtualization through PowerVM.
    • D、Hardware virtualization through Workload Partitions （WPARS） and software virtualization through IBM Systems Director.

    正确答案:C

  • 第17题：

    A customer is running a number of HP Intel servers within an IBM management environment.  The HP Insight Manager agent is already installed， but they do not want to install the Director agent because of potential conflicts.  Into which system are the MIB files compiled？（）

    • A、On the HP managed server
    • B、On the IBM Director server
    • C、On the IBM Director Jet database
    • D、In the IBM Director database

    正确答案:B

  • 第18题：

    在DireCtor制作复杂的3D动画过程中，（）是DireCtor不可操作的。

    • A、3D建模处理
    • B、阴影纹理
    • C、材质处理
    • D、灯光处理

    正确答案:A

  • 第19题：

    如果DIRECTOR1的自检故障（）

    • A、DIRECTOR1会转到应急模式；
    • B、一级数据总线（TOPLINE.会关断；
    • C、DIRECTOR2将自动取代它。

    正确答案:C

  • 第20题：

    单选题
    The Customer agrees to pay the full invoiced price，plus all other amounts payable to the（）Repairer under these terms and conditions，relating to or arising out of the Works for the Customer.
    A

    Repairer

    B

    Customer

    C

    charterer

    D

    carrier


    正确答案： B
    解析： 暂无解析

  • 第21题：

    单选题
    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？（）
    A

    Install Director Server on a Windows 2000 Server and install the Director agents on the Linux systems.

    B

    Install IBM Director Agent on a Linux server and install the Director Server on the Linux systems.

    C

    Install the Director Server on a Linux server and manage the systems via Linux native SNMP support.

    D

    Install Director Server on a Linux server and install the Director Linux agent on the Linux systems.


    正确答案： D
    解析： 暂无解析

  • 第22题：

    单选题
    A company has 20 remotely located Microsoft Windows 2000 xSeries servers which need to deploy a non-IBM software application from a Windows 2000 xSeries server.  How would they take advantage of IBM Director to be able to effectively deploy this application？（）
    A

    Use Remote Deployment Manager.

    B

    Use the Update Assistant function of IBM Director.

    C

    Use the Software Deployment Tool of the IBM Director.

    D

    Use Software Distribution Premium Edition for IBM Director.


    正确答案： C
    解析： 暂无解析

  • 第23题：

    多选题
    A customer has a mixed Dell and IBM server environment.  They want to implement a system management solution for all their Windows， Linux， and VMWare ESX Intel based servers.  Which TWO features of IBM Director will be an advantage for this customer？（）
    A

    IBM Director comes with free Aurema and SteelEye software plug-ins.

    B

    IBM Director supports non-IBM industry standard Intel based servers.

    C

    IBM Director servers can be managed from within the MS Performance Monitor.

    D

    IBM Director requires no agents to be installed and run on the IBM systems.

    E

    IBM Director offers agents to manage VMWare ESX Server and runs on Linux while Dell does not.


    正确答案： B,A
    解析： 暂无解析

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