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Scramble, a public limited company, is a developer of online computer games.（a) At 30 Nove

Scramble, a public limited company, is a developer of online computer games.

(a) At 30 November 2011, 65% of Scramble’s total assets were mainly represented by internally developed intangible assets comprising the capitalised costs of the development and production of online computer games. These games generate all of Scramble’s revenue. The costs incurred in relation to maintaining the games at the same standard of performance are expensed to the statement of comprehensive income. The accounting policy note states that intangible assets are valued at historical cost. Scramble considers the games to have an indefinite useful life, which is reconsidered annually when the intangible assets are tested for impairment. Scramble determines value in use using the estimated future cash flows which include maintenance expenses, capital expenses incurred in developing different versions of the games and the expected increase in turnover resulting from the above mentioned cash outflows. Scramble does not conduct an analysis or investigation of differences between expected and actual cash flows. Tax effects were also taken into account. (7 marks)

(b) Scramble has two cash generating units (CGU) which hold 90% of the internally developed intangible assets. Scramble reported a consolidated net loss for the period and an impairment charge in respect of the two CGUs representing 63% of the consolidated profit before tax and 29% of the total costs in the period. The recoverable amount of the CGUs is defined, in this case, as value in use. Specific discount rates are not directly available from the market, and Scramble estimates the discount rates, using its weighted average cost of capital. In calculating the cost of debt as an input to the determination of the discount rate, Scramble used the risk-free rate adjusted by the company specific average credit spread of its outstanding debt, which had been raised two years previously. As Scramble did not have any need for additional financing and did not need to repay any of the existing loans before 2014, Scramble did not see any reason for using a different discount rate. Scramble did not disclose either the events and circumstances that led to the recognition of the impairment loss or the amount of the loss recognised in respect of each cash-generating unit. Scramble felt that the events and circumstances that led to the recognition of a loss in respect of the first CGU were common knowledge in the market and the events and the circumstances that led to the recognition loss of the second CGU were not needed to be disclosed. (7 marks)

(c) Scramble wished to diversify its operations and purchased a professional football club, Rashing. In Rashing’s financial statements for the year ended 30 November 2011, it was proposed to include significant intangible assets which related to acquired players’ registration rights comprising registration and agents’ fees. The agents’ fees were paid by the club to players’ agents either when a player is transferred to the club or when the contract of a player is extended. Scramble believes that the registration rights of the players are intangible assets but that the agents fees do not meet the criteria to be recognised as intangible assets as they are not directly attributable to the costs of players’ contracts. Additionally, Rashing has purchased the rights to 25% of the revenue from ticket sales generated by another football club, Santash, in a different league. Rashing does not sell these tickets nor has any discretion over the pricing of the tickets. Rashing wishes to show these rights as intangible assets in its financial statements. (9 marks)

Required:

Discuss the validity of the accounting treatments proposed by Scramble in its financial statements for the year ended 30 November 2011.

The mark allocation is shown against each of the three accounting treaments above. Professional marks will be awarded for clarity and expression of your discussion. (2 marks)

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发布时间：2021-04-20
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更多“Scramble, a public limited company, is a developer of online computer games.（a) At 30 Nove”相关的问题

第1题

Scramble egg是（)。A.一面煎蛋B.两面煎蛋C.法式煎蛋D.炒蛋

Scramble egg是()。

A.一面煎蛋

B.两面煎蛋

C.法式煎蛋

D.炒蛋

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第2题

请阅读Passage l。完成第小题。 Teaching children to read well from the start is the most impo

请阅读Passage l。完成第小题。

Teaching children to read well from the start is the most important task of elementary schools. But relying on educators to approach this task correctly can be a great mistake. Many schools continue to employ instructional methods that have been proven ineffective. The staying power of the "look-say" or "whole-word" method of teaching beginning reading is perhaps the most flagrant example of this failure to instruct effectively.

The whole-word approach to reading stresses the meaning of words over the meaning of letters， thinking over decoding， developing a sight vocabulary of familiar words over developing the ability to unlock the pronunciation of unfamiliar words. It fits in with the self-directed，"learning how to learn" activities recommended by advocates of "open" classrooms and with the concept that children have to be developmentally ready to begin reading. Before 1963， no major publisher put out anything but these "Run-Spot-Run" readers.

However， in 1955， Rudolf Flesch touched off what has been called "the great debate" in beginning reading. In his best-seller Why Johnny Can"t Read， Flesch indicted the nation"s public schools for miseducating students by using the look-say method. He said——and more scholarly studies by Jeane Chall and Rovert Dykstra later confirmed——that another approach to beginning reading， founded on phonics， is far superior.

Systematic phonics first teaches children to associate letters and letter combinations with

sounds; it then teaches them how to blend these sounds together to make words. Rather than building up a relatively limited vocabulary of memorized words， it imparts a code by which the pronunciations of the vast majority of the most common words in the English language can be learned. Phonics does not devalue the importance of thinking about the meaning of words and sentences; it simply recognizes that decoding is the logical and necessary first step.

The author feels that counting on educators to teach reading correctly is_________. 查看材料

A. only logical and natural

B. the expected position

C. probably a mistake

D. merely effective instruction

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第3题

公开地；公共地（短语）（）

A.on public

B.in public

C.t public

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第4题

Passage 4Many countries have a holiday to celebrate workers’rights on or around May 1, but

Passage 4

Many countries have a holiday to celebrate workers’rights on or around May 1, but Labour Day in Canada is celebrated on the first Monday of September. Canada&39;s Labour Day was _1_ celebrated in the spring but it was moved to the fall after 1894. The origins of Labour Day can be traced back to April 15, 1872, when the Toronto Trades Assembly organized Canada’s first significant _2_ for worker’s rights. The aim was to release the 24 leaders of the Toronto Typographical Union who were imprisoned for _3_ to campaign .for a nine-hour working day. At this time, trade unions were still illegal and what they did was seen as a criminal conspiracy to _4_ trade. In spite of this, the Toronto Trades Assembly was already a significant organization and encouraged workers to form. trade unions, _5_ in disputes between employers and employees and signaled the _6_ of workers. There was _7_ public support for the demonstration and the authorities could no longer deny the important role that the trade unions had to play in the _8_ Canadian democratic society. A few months later, a similar demonstration was organized in Ottawa and passed the house of Canada’s first prime minister, Sir John Macdonald. Later in the day, he appeared before the gathering and promised to _9_ all Canadian laws against trade unions. This happened in the same year and _10_ led to the founding of the Canadian Labour Congress In 1883. A similar holiday，Labor Day is held on the same day in the United States of America. Canadian trade unions are proud that this holiday was inspired by their efforts to improve workers’rights.

A) disrupt

B) enormous

C) lashed

D) muttering

E) striking

F) mediated

G) originally

H)perpetual eventually

J) emerging

K) gesture

L) mistreatment

M) abolish

N) parade

O) practically

第1空答案是：

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第5题

公共关系的英文是（)。 A. Publication Relations B. Public Relation C. Public Relations

公共关系的英文是()。

A. Publication Relations

B. Public Relation

C. Public Relations

D. Publication Relation

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第6题

"如下代码创建一个新线程并启动线程：Runnable target=new MyRunnable（）;Thread myThread=new Thread（target）;问：如下哪些类可以创建target对象，并能编译正确

A.public class MyRunnable extends Runnable{public void run（）{}}

B.public class MyRunnable extends Object{public void run（）{}}

C.public class MyRunnable implements Runnable{public void run（）{}}

D.public class MyRunnable extends Runnable{void run（）{}}

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第7题

以下写法不规范的是（）

A.public class CompanyController{ }

B.public class TJCompanyController{ }

C.public abstract class NewAbstracFpiFileController { }

D.ipAddress.equals（"127.0.0.1"）

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第8题

下面哪个方法是 public void example（){...} 的重载方法？A、private void example（int m){..

下面哪个方法是 public void example(){...} 的重载方法？

A、private void example(int m){...}

B、public int example(){...}

C、public void example2(){...}

D、public int example(int m, float f){...}

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第9题

派生类public继承方式有哪些特点
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第10题

关于访问修饰符访问权限由小到大描述正确的是（)。

A.private-＞protected-＞default-＞public

B.private-＞protected-＞public-＞public

C.private-＞default-＞protected-＞public

D.default-＞private-＞protected-＞public

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