Dap an ke toan quoc te 2 ueh

Problem 9.1
Debt component: $9,124,794
equity component: $ 875,206
Retained earnings (unadjusted) 2,000,000
Less amortized bond discount:
20x0 (158,193)
20x1 (166,202)
20x2 (174,616*)
----------------------
1,500,991
Balance sheet (adjusted)
As at 31.12.20x2
Problem 12.1
Fixed asset: taxable temporary diff (TTD): 910,000; 820,000; 730,000
Development expenditures: TTD: 600,000; 600,000; 400,000  Ignored (under IAS 12.15)
Provision: DTD: 60,000; 75,000; 90,000
Interest: 0; 0 0
Taxable income: 600,000 & 2,267,000
Tax rate: 22% & 20%
Current tax payable: 132,000 & 453,400
Defferal tax liablity: 95,700 & -189,500
Problem 11.2
Tax rate: 24%
Current tax payable: 587,784
Ignored: Non qualigying intangible asset
DTL: 5,760

Poblem 11.3
Tax rate: 24%
Taxable income: -1,050,900
Current tax payable: 0
DTA: lower of the tax loss and net TTD: 32,160
Dr Deferred tax asset: 32,160
Cr Deferred tax liablity: 5,760
Cr tax expnese: 26,400
Problem 11.4
Tax rate: 25% & 20%
Current tax: 227,825 & 173,880
DTL (1/1/X2): 38,000 (25%)
DTL (31/12/x2): 22,250 (25%)
 Adjust: 15,750
Dr Tax expense: 212, 075 & 171,830
Dr DTL: 15,750 & 2,050
Cr Tax payable: 227,825 & 173,880
Problem 11.5
Taxable imcome: 897,000 & 674,000
Tax rate: 20% & 22%
Current tax payalbe: 179,400 & 148,280
DTL (31/12/x0): -46,800 (18%)
DTL (31/12/x1): -15,400 (20%)
DTL (31/12/x1): 17,380
Dr Tax expense: 210,800
DR DTL: -31,400
Cr Tax payable: 179,400
Problem 11.6
Tax loss: -676,000
Tax rate: 22%
Current tax payable: 0
Tax Loss carryforward: -148,720
TTD: 17,380
Dr Deferred tax asset: 17,380

Cr DTL: 32,780
Problem 11.7
DTLL 58,000 (20%) & 57,200 (22%)
Part (2)
Dr DTL: 800
C tax payable: 174,240
Part (3): Dr DTL: 800
DR DTA: 57,200
Cr Tax credit (negative tax expense): 58,000
Problem 11,8
Ignored: development costs
Taxable income: 590,000 x20%  Tax payable: 118,000
TTD: 1,030,000
DTD: 90,000
 DTL: 188,000 (31/12/x3) (tax rate: 20%)
 DTL 31/12/x2: 121,000 (22%)
 Dr tax expense: 185,000
Cr tax payable 118,000
Cr DTL: 67,000
Problem 11.9
Taxable income: 1,246,000
TTD: 64,000 & 128,000  Diff of TTD = 64,000
DTL (31/12/x0): 11250 (18%)
DTL (31/12/x1): 21,760 (17%)
Change in DTL: 64,000 -11,520 – 21,760 = 10,240
Problem 11.10
Dr Tax expense: 800,000 & 400,000
Cr Current tax liablity: 800,000 & 400,000
TTD: 4,000,000 & 2,000,000
ĐÁP ÁN IAS 33

PROBLEMS
Problem 12.1
Basic earnings per share (20x5) = 27.38 cents
Diluted earnings per share = 25.17 cents
(2) Basic earnings per share (20x4) = 6.65 cents
*$5,000,000 x 0.048
Diluted earnings per share (20x4) = 33.71 cents
Basic EPS (20x4 comparative) = 24.43 cents
Diluted EPS (20x4 comparative) = 33.71 cents x 2/3 = 22.47 cents
Problem 12.2
Basic earnings per share (20x3) = 33.33 cents
Diluted earnings per share = $5,399,123/20,187,500 = 26.74 cents
Problem 12.3
(Note: It is assumed that the ordinary share has a par value of $1 per share and the convertible
preference shares have a par value of $5. Capital structure refers only to the share capital and long-term
debt; it is differentiated from equity structure which includes retained earnings and capital reserves.)
(2) Calculation of basic earnings per share
Basic EPS = EPS (20x3) = $12,480,000/26,875,000
= 46.44 cents
Earnings per share (20x4) = $13,380,000/63,000,000 = 21.24 cents
Comparative 20x3 earnings per share in 20x4 financial statements:
Net profit/adjusted weighted average no. Of shares = $12,480,000/(26,875,000 x 2)
= 23.22 cents
Problem 12.4
Calculation of basic earnings per share:
Basic earnings per share = $7,184,000/20,000,000 = 35.92 cents
Diluted earnings per share = $8,000,000/22,566,667 = 35.45 cents
Test of anti-dilution for convertible preference shares :
Incremental earnings per share = $816,000/2,400,000 = 34 cents.
Problem 12.5
Basic earnings per share (20x1 – first half)
Basic EPS (first half) = $6,520,000/30,000,000 = 21.73 cents
Basic earnings per share (20x1 – second half)
Profit from continuing operations ($2,720,000/36,250,000) = 7.5 cents
Loss from discontinued operations (-$1,500,000/36,250,000) = (4.14) cents
Basic EPS (20x1 – full year)
Basic EPS (full year):
Diluted earnings per share (20x1 – first half)
Diluted EPS (first half) = $7,000,000/36,348,837 = 19.26 cents

Diluted earnings per share (20x1 – second half)
Diluted EPS (second half):
Profit from continuing operations ($2,800,000/37,852,837) (cents) = 7.40
Loss from discontinued operations (-$1,500,000/37,852,837) (cents) = (3.96)
Diluted earnings per share (20x1 – full year)
Diluted earnings per share (20x1):
Profit 22.33 cents
Problem 12.6
Basic EPS Basic EPS (continuing operation) = 2,560,000/25,000,000
= 10.24 cents
Basic EPS (discontinued operation) = -$3,000,000/ 25,000,000
= -12 cents
Net Loss = [-$200,000 – $240,000]/25,000,000
= - 1.76 cents
Calculation of diluted EPS (20x3)
Diluted earnings per share (continuing operation) = $2,953,916/30,875,000
= 9.57 cents
Diluted earnings per share (discontinued operation)
= -$3,000,000/30,875,000
= -9.72 cents
Diluted earnings per share (net) = ($2,953,916 - $3,000,000)/30,875,000
= -0.15 cents
Note: Although the potential ordinary shares are antidilutive (as they reduce the net loss per share)
diluted earnings per share is reported for all three components because the control number is profit
from continuing operation.
Earnings per share – 20x4
Basic EPS (20x4) = $3,496,176/ 39,850,000
= 8.77 cents
Diluted earnings per share 20x4
Diluted EPS (20x4) = 8.55 cents (convertible preference shares are antidilutive)
(2) 20x3’s comparative earnings per share in 20x4’s financial statements:
Basic EPS (adjusted for bonus element in rights issue)
Basic EPS (continuing operation) = 2,560,000/(25,000,000 x 2/1.7)
= 8.7 cents
Basic EPS (discontinued operation) = -$3,000,000/ (25,000,000 x 2/1.7)
= -10.2 cents
Net Loss = [-$200,000 – $240,000]/(25,000,000 x 2/1.7)
= - 1.50 cents
Comparative diluted earnings per share :
Continuing operation = $2,953,916/(30,875,000 x 2/1.7)
= 8.13 cents
Discontinued operation = -$3,000,000/(30,875,000 x 2/1.7)
= -8.26 cents

Diluted loss per share (net) = -0.13 cents
Problem 12.7
Basic EPS for 20x2 Increase in Add bonus Cumulative Period
Basic EPS for 20x2 $0.5871
Diluted EPS for 20x2
= $0.3573
Problem 12.8
Basic EPS for 20X2 Increase in Add shares Cumulative Period
Basic EPS for 20x2 = $1.4529
Ranking by EPIS (EPIS) EPIS
(1) Stock Options 0.00 Most dilutive
(2) Convertible Bonds 0.040
(3) Convertible Preference Shares 0.0600 Least dilutive
Basic EPS 1.452891
Reported DEPS (20X2) 0.810624
Problem 12.9
20x1
(Part 1 and 2) Restated 20x1 (Part 3) 20x2 Basic EPS 3.49 (Note 1) 1.74 (Note 3) 1.452891 Diluted
EPS 3.11 (Note 2) 1.56 (Note 4) 0.810624
Note 1: Basic EPS (20x1) = $6,970,000/2,000,000 = $3.49
Note 2: Diluted EPS (20x1) = $7,000,000 / (2,000,000 + 1,000,000 x ½ x 1/2)
= $7,000,000/2,250,000
= $3.11
2 preference shares were convertible to one ordinary share during 20x1. Hence, 1,000,000 convertible
preference shares are convertible to 500,000 ordinary
shares. Since the convertible preference shares were issued on 1 July 20x1, the assumed converted shares
are multiplied by ½.
After the share split, the exchange ratio was one to one.
Note 3: $3.49/2 = $1.74 (retrospective adjustment for share split)
Note 4: $3.11/2 = $1.56 (retrospective adjustment for share split)
Advanced Financial Accounting (Tan, Lim and Kuah)
Solutions to Chapter 12
26
2016 © All rights reserved, McGraw-Hill Education (Asia)
Strictly For Instructors Use Only
No Further Distribution or Reproduction Permitted
Part 4 Sapphire Ltd has fallen in profitability when the 20x2 EPS figures are compared with the restated
comparatives. The comparison should be made against the restated comparatives and not the previously
reported EPS figures. The share splits resulted in new shares issued without consideration. Even though
the profit figures have remained stable, the relative performance on a per share basis has deteriorated.
P12.10
Calculate weighted average number of ordinary shares
Time-weighting Number of shares Shares in issue 2,000,000 Less: Treasury shares (500,000) x 12/12

(500,000) 1,500,000 Shares repurchased on 31 March 20x6 (50,000)x 9/12 (37,500) Shares repurchased
on 30 September 20x6 (60,000)x 3/12 (15,000) Weighted average number of shares 1,447,500
Calculate basic earnings per share Basic EPS = Profit attributable to ordinary shareholders Weighted
average number of ordinary shares = 6,500,000 =4.49 1,447,500
EXERCISES
Exercise 13.3
31 May 20x6
Dr Remuneration expense 76,667
Cr Share options reserve 76,667
(Recognition remuneration expense : 100,000 options x $2.30 - $153,333)
(2) 1 June 20x6
Dr Cash 300,000
Cr Share option reserves 230,000
Cr Share capital 530,000
(Record exercise of share options by chief executive officer and increase in share capital)
Exercise 13.4
31 May 20x2
Dr IPO expense 416,667
Cr Equity reserve 416,667
(Record receipt of services under an equity-settled share-based payment arrangement:
$500,000 - $83,333)
Dr Equity reserve 500,000
(Transfer of equity reserve to share capital as IPO successfully launched)
PROBLEMS
Problem 13.1
31 December 20x3
Cr Share option – reserve 460,000
(Record share option expense for 20x3)
Problem 13.2
Under Scenario 1 (Employees chose cash alternative):
31 December 20x3
Dr Liability 500,000
Cr Cash 500,000
(Settlement of liability under share-based compensation plan)
Under Scenario 2 (Employees chose equity alternative):
31 December 20x3
Dr Share option reserves (equity) 8,000
(Settlement of liability under share-based compensation plan by issue of shares)
Problem 13.3
This is an equity-settled share-based payment transaction which should be measured based on the fair

value of the equity instruments granted. However, in rare cases such as this, where the entity is unable
to estimate reliably that fair value at the specified measurement date (e.g. grant date, for transactions
with employees), IFRS 2:24 requires the entity to measure the transaction using an intrinsic value
measurement method.
31 December 20x5
Cr Share option reserve – equity 5,000
(Record share-based payment expense for 20x5)
Dr Cash (100,000 x 0.85) 85,000
Dr Share option reserve – equity 40,000
(100/300 x 105,000 + 5,000)
(Record exercise of 100,000 options at end of 20x5)
Problem 13.4
Summary:
Total expense over vesting period = $280,000
Allocated between:
Equity $ 30,000
Liability $250,000
$280,000
Problem 13.5
31 December 20x2
Cr Share option reserve – equity 333,333
(Record remuneration expense for 20x2.)
31 December 20x3 No journal entry is recorded as remuneration expense is nil.
Problem 13.6
31 December 20x2
Dr Remuneration expense 3,560,000
Cr Share option reserve – equity 3,560,000
(Record remuneration expense for 20x.)
Problem 13.7
1 January 20x4
Dr Share option reserve – equity 2,000,000
Dr Cash (100,000 x 10 x 2) 2,000,000
Cr Share capital 4,000,000
(Record exercise of options)
Problem 13.8
31 December 20x4
Cr Remuneration expense 84,000
Cr Cash 390,000
(Record writing back of remuneration expense and settlement of liability on exercise

of options)
EXERCISES
Exercise 10.1 (b)
Exercise 10.2 (d).
Exercise 10.3 (a).
Exercise 10.4 (c).
Exercise 10.5 (b)..
Exercise 10.6 (c) .
Exercise 10.7 (c).
Exercise 10.8 (d).
Exercise 10.9 (a).
Exercise 10.10 (b).
Exercise 10.11 (c).
PROBLEMS
Problem 10.1
(1) = 0.95
The hedge is effective as the delta ratio is within the 0.8 and 1.25 range.
(2) Journal entries 1 November 20x5
Dr Margin deposit 330,000 Cr Cash 330,000
31 December 20x5
Dr Futures contract 110,000
Cr Gain on futures contract 110,000
Dr Loss on inventory 100,000
Cr Inventory 100,000
31 January 20x6
Dr Loss on futures contract 190,000
Cr Futures contract 190,000
Dr Inventory 200,000 Cr Gain on inventory 200,000
[To record gain in fair value of inventory
Dr Cash 250,000

Dr Futures contract 80,000
Cr Margin deposit 330,000
Problem 10.2
(1) 31 Mar 30 April 31 May Notional amount 100,000 100,000 100,000 Spot price of oil $42 $45 $44
Strike price $40 $40 $40 Premium/unit $3 $6 $4 Fair value of option $300,000 $600,000 $400,000
Intrinsic value $200,000 $500,000 $400,000 Time value $100,000 $100,000 $0
(2) 1 March 20x3
Dr Call option 200,000 /Cr Cash 200,000
31 March 20x3
Dr Call option 200,000 / Cr Hedging reserves – equity 200,000
Dr Loss on time value 100,000 / Cr Call option 100,000
3 April 20x3
Dr Call option 300,000 /Cr Hedging reserves – equity 300,000
31 May 20x3
Dr Hedging reserves – equity 100,000 / Cr Call option 100,000
Dr Loss on time value 100,000 / Cr Call option 100,000
Dr Purchase of jet fuel oil/inventory 4,400,000 / Cr Cash 4,400,000
Dr Hedging reserves – equity 400,000 / Cr Purchase of jet fuel oil/inventory 400,000 (Adjust effective
portion of the hedge against cost of inventory) Dr Cash 400,000 Cr Call option 400,000 ( Close position
on call option)
Problem 10.3
Journal entries for hedged item Journal entries for hedging instrument
30.11.20x1
No journal entry is required to record the
firm commitment
30.11.20x1
Dr Put option 500
Cr Cash
500
[Purchase of put option]
30.6.20x2
Dr Loss on firm
Commitment (P/L) 500
Cr Firm commitment
500
[To record loss in fair value of firm
commitment]

30.6.20x2
Dr Put Option 500
Cr Gain on put option (P/L) 500
Dr Loss on put option (P/L) 300 / Cr Put Option 300
31.7.20x2
Dr Loss on firm Commitment (P/L) 500 / Cr Firm commitment 500
Dr. Investment 5,000/ Cr Cash 5,000
Dr. Firm commitment 1,000/ Cr. Investment 1,000
Dr Cash 4,000/ Cr Investment 4,000
31.7.20x2
Dr Put option 500/ Cr Gain on put option 500
Dr Loss on put option 200/ Cr Put option 200
Dr Cash 1,000/ Cr Put option 1,000
Problem 10.4
(1) The premium on the put option on 28 February 20x4 is $0.07 per FC. The fair value of put option,
intrinsic value and time value are as follows:
01/03/20x3 500,000 0.045 22,500 22,500 -
01/06/20x3 500,000 0.055 27,500 17,500 10,000
31/12/20x3 500,000 0.06 30,000 5,000 25,000
28/02/20x4 500,000 0.07 35,000 - 35,000
(2) Journal entries
1 March 20x3
Dr Put option 22,500 / Cr Cash/bank 22,500
1 June 20x3
Dr Put option 5,000
Dr Loss in time value 5,000
Cr Hedging reserve – equity 10,000
31 December 20x3
Dr Put option 2,500 / Cr Gain on put option 2,500
Dr Loss on firm commitment 15,000 / Cr Firm commitment 15,000
Dr Accounts receivable 850,000 / Cr Sales 850,000
Dr Hedging reserve – equity 10,000
Dr Firm commitment 15,000
Cr Sales 25,000
28 February 20x4
Dr Loss on account receivable 10,000 / Cr Accounts receivable 10,000
Dr Cash 840,000 Cr Accounts receivable 840,000 (Record settlement of accounts receivable)
Dr Cash 35,000 / Cr Put option 35,000
The journal entries on 31 December 20x3 would be as follows:
Dr Put option 2,500

Dr Hedging reserve – equity 25,000 / Cr Sales 25,000
Problem 10.5
(1) Journal entries 1 October 20x4 (optional)
Dr Investment (AFS) 358,400 / Cr Cash 358,400
1 November 20x4
Dr Fair value reserves – equity 2,150 / Cr Investment (AFS) 2,150
31 December 20x4
Dr Investment (AFS) 6,750
Dr Forward contract 11,400
Dr Exchange loss on investment 12,000
Cr Fair value reserves – equity 18,750
Cr Gain on forward contract 11,400
Change in fair value of forward contract: 285,000 x (1.23 – 1.19) = $12,000
Dr Put option 3,630 / Cr Cash 3,630
31 March 20x5
Dr Fair value reserves – equity 8,470 * reversed out to I/S see last entry
Dr Exchange loss on investment 2,930
Dr Loss on forward contract 2,850
Cr Investment (AFS) 11,400
Cr Forward contract 2,850
Dr Cash 8,550 / Cr Forward contract 8,550
30 June 20x5
Dr Loss on investment (AFS)/ 9,600 Cr Investment (AFS) 9,600
Dr Investment (AFS) 2,850 / Cr Fair value reserves – equity 2,850
Dr Cash 18,150 / Cr Put option 18,150
Dr Cash 344,850 / Cr Investment 344,850
Dr Fair value reserves (equity) 19,450 / Cr Gain on hedging 19,450
Problem 10.6
1 December 20x1 The forward contract is nil.
31 December 20x2
1 February 20x2
30 March 20x2
Dr Loss on forward contract 600,000

Dr Firm commitment 400,000 / Cr Gain on firm commitment 400,000
Dr Cash 16,900,000 / Cr Sales 16,900,000
Dr Hedging reserve 900,000
Cr Firm commitment 400,000
Cr Sales 500,000
Problem 10.7 from 1 December 20x1 to 1 February 20x2 are the same as in P 9.6. 30 March 20x2
Dr Hedging reserve 400,000
Dr Time value (Interest component) (I/S) 200,000
Cr Forward contract 600,000 (Record:
Dr Cash 16,900,000 / Cr Sales 16,900,000
Dr Hedging reserve 500,000 / Cr Sales 500,000
Problem 10.8
30 September 20x5 No journal entry required.
31 December 20x5
Dr Interest element (I/S) 3,251/ Cr Hedging reserve – equity 2,167 ; Cr Forward contract 1,084
31 January 20x6
Dr Interest element (I/S) 2,502
Dr Hedging reserve – equity 1,672
Dr Inventory 292,000
Dr Hedging reserve 495
Cr Inventory 495
Cr Accounts payable 292,000
31 March 20x6
Dr Accounts payable 292,000
Dr Exchange loss on payable 1,100

Cr Cash 293,100
Dr Forward contract 357 / Cr Gain on forward contract 357
Dr Forward contract 4,900 / Cr Cash 4,900
31 December 20x5
Dr Hedging reserve -Equity 1,084 / Cr Forward contract 1,084
31 January 20x5
Dr Hedging reserve -Equity 4,174 / Cr Forward contract 4,174
Dr Inventory 292,000 Dr Inventory 5,258* Cr Hedging reserve 5,258 Cr Accounts payable 292,000
31 March 20x6
Dr Accounts payable 292,000 Dr Exchange loss on payable 1,100 /Cr Cash 293,100
Dr Forward contract 4,900 / Cr Cash 4,900
Problem 10.9
1 December 20x1 No journal entry is necessary.
31 December 20x1
Dr Forward contract 1,000,000 / Cr Gain on forward contract 1,00,000
Dr Loss on firm commitment 1,100,000 / Cr Firm commitment 1,100,000
1 March 20x2
Dr Forward contract 200,000 / Cr Gain on forward contract 200,000
Dr Loss on firm commitment 300,000 / Cr Firm commitment 300,000
Dr Accounts receivable 17,000,000 / Cr Sales 17,000,000
Dr Firm commitment 1,400,000 / Cr Sales 1,400,000
1 April 20x2
Dr Bank 17,600,000 / Cr Exchange gain 600,000 Cr Accounts receivable 17,000,000
Dr Loss on forward contract 800,000 / Cr Forward contract 800,000
Problem 10.10

(1) Journal entries: 30/6/20x1
nil entry
31/12/20x1
Dr Forward contract 485 / Cr Hedging reserve (equity) 485
31/3/20x2
Dr Forward contract 254 / Cr Hedging reserve 254
Dr Inventory 108,300 / Cr Payable 108,300
Dr Hedging reserves 739 / Cr Inventory 739
30/6/20x2
Dr Exchange loss 400 Dr Payable 108,300 / Cr Cash 108,700
(2) 31/12/20x1
Dr Loss (interest element) 291 Dr Forward contract 485 Cr Equity (spot element) 776
31/3/20x2
Dr Loss (interest element) 54 Dr Forward contract 254 / Cr Equity (spot element) 308
Dr Inventory 108,300 Dr Equity 1,084 / Cr Inventory (hedging gain) 1,084 Cr Payable 108,300
30/6/20x2
Dr Cash 1,000 /Cr Forward contract 1,000
(2) B/S: Carrying value of inventory $107,561 $107,216 Income Statement 0 (345)
Problem 10.11
(1) Journal entries 31/12/20x1
Dr Loss on firm commitment 776 / Cr Firm commitment 776
Dr Interest portion 291 / Cr Forward contract 291
31/3/20x2
Dr Loss on firm commitment 308 / Cr Firm commitment 308
Dr Interest portion 54 / Cr Forward contract 54
Dr Inventory 108,300 / Cr Payable 108,300
Dr Firm commitment 1,084 / Cr Inventory 1,084
30/6/20x2
Dr Cash 1,000/ Cr Forward contract 1,000
(2) There is no difference if there is no discounting of the future cash flows.
Problem 10.12

30 June 20x3
Dr Interest expense 1,375,000 / Cr Bank 1,375,000
Dr Interest rate swap 576,573 / Cr Fair value adjustment (equity) 576,573
31 December 20x3
Dr Bank 125,000 / Cr Interest receipt 125,000
Dr Interest rate swap 352,702 / Cr Fair value adjustment (equity) 352,702
30 June 20x4
Dr Fair value adjustment (equity) 436,637 / Cr Interest rate swap 436,637
31 December 20x4
30 June 20x5
31 December 20x5
Problem 10.13
(1) The hedged item was the forecasted cash flow of the anticipated transaction.
(2) October 20x1
Dr Margin deposit 150,000 / Cr Cash 150,000
31 December 20x1
Dr Futures contract 200,000 [(3.21 – 3.17) x 5,000,000] / Cr Hedging reserve 175,000 Cr Profit
or loss 25,000
28 February 20x2

Dr Futures contract 600,000 [(3.17 – 3.05) x 5,000,000] / Cr Hedging reserve 575,000 Cr Profit
or loss 25,000
31 March 20x2
Dr Futures contract 250,000 / Cr Hedging reserve 250,000
Dr Cash 15,500,000 / Cr Sales 15,500,000
Dr Cost of sales 15,000,000 / Cr Inventory 15,000,000
Dr Hedging reserve 1,000,000 / Cr Sales 1,000,000
Dr Cash 1,200,000 Cr Margin deposit 150,000 Cr Futures contract 1,050,000
(3) Without hedging With hedging Sales 15,500,000 16,500,000 COGS (15,000,000) (15,000,000)
Gross profit 500,000 1,500,000 Gain on futures contract 50,000 Net profit $500,000 $1,550,000
Problem 10.14 (1)
/10/x1
Dr Option contract 600,000 / Cr Cash 600,000
31/12/x1
Dr Loss in fair value of inventory 175,000 / Cr Inventory 175,000
Dr Loss in time value of option 125,000 / Cr Options contract 125,000
Dr Options contract 175,000 / Cr Gain in intrinsic value 175,000
28/2/x2
31/3/x2
Dr Cash 1,000,000 / Cr Option contract 1,000,000
Dr Cash 15,500,000 / Cr Sales 15,500,000
Dr Cost of sales 14,000,000/ Cr Inventory 14,000,000
(3) Without hedging With hedging Sales 15,500,000 15,500,000 COGS (15,000,000)
(14,000,000) Gross profit 500,000 1,500,000 Net gain on option contract 400,000 Loss on
inventory (1,000,000) Profit $500,000 $900,000

Problem 10.15
Transaction 1: Fair value hedge
Journal entries: 31 July 20x5
Dr Investment (AFS) 250,000 / Cr Cash 250,000 (Investment in AFS)
Dr Put option 3,000 / Cr Cash 3,000
30 September 20x5
Dr Loss on fair value (AFS) 30,000 / Cr Investment (AFS) 30,000
Dr Cash 28,000 / Cr Put option 28,000 (Close option position)
Transaction 2: (Cash flow hedge)
31 March 20x5
Dr Interest expense 900,000 / Cr Cash/bank 900,000
31 March
Dr Swap asset 666,273 / Cr FV adjustment (equity) 666,273
30 June 20x5
Dr Interest expense 1,000,000 / Cr Cash/bank 1,000,000
31 March
Dr Cash/bank 100,000 / Cr Interest expense 100,000
Dr Swap asset 477,931 / Cr FV adjustment (equity) 477,931
30 September 20x5
Dr Interest expense 1,100,000 / Cr Cash/bank 1,100,000
Dr Cash/bank 200,000 / Cr Interest expense 200,000
Dr FV adjustment (equity) 470,697 / Cr Swap asset 470,697
Transaction 3: Hedge of net investment
1 January 20x5 No entry required.
31 March 20x5
Dr Forward contract 22,400 Dr Interest component (P/L) 11,200 Cr FCTR (Equity) 33,600
30 June 20x5
30 September 20x5

30 September 20x5
Income statement Change in FV of AFS (30,000) Gain on put option 25 ,000 Interest expense
(2,700,000) Interest component of forward contract (26,880)
Balance sheet
Equity FV Adjustment (swap) 673,507
Assets Available-for-sale 220,000 Forward contract 85,120 Swap asset 673,507
Equity FCTR 112,000*
Problem 10.16
Convert to SGD/USD rates
Dr Loss on time value (P/L) (0.0156-0.0107)*S$1.4m 6,860
Dr Forward contract (0.7353 – 0.7299)*S$1.4m 7,560
Cr Deferred gain (OCI) (0.7246 – 0.7143)*S$1.4m 14,420
31 Dec 2010 FX loss on firm commitment
Dr Loss on firm commitment (0.7576-0.7246)*S$1.4m 46,200 / Cr Firm commitment (payable) 46,200
Dr Forward contract (0.7752-0.7353)*S$1.4m 55,860 / Cr Gain on forward contract (P/L) 55,860
Dr Equipment (0.7576*S$1.4m) 1,060,640 / Cr Equipment payable 1,060,640
Dr Deferred gain (OCI) 14,420 Dr Firm commitment (payable) 46,200 Cr Equipment 60,620
June 2011
Dr FX loss on equipment payable 89,740 / Cr Equipment payable (0.8333-0.7692)*S$1.4m 89,740
Dr Equipment payable 1,166,620 / Cr Cash (US$1.4m x 0.8333) 1,166,620
Dr Forward contract (0.8333-0.7752)*S$1.4m 81,340 / Cr Gain on forward contract (P/L) 81,340
Dr Cash (0.8333-0.7299)*S$1.4m 144,714 / Cr Forward contract 144,714
31 Dec 2011
Dr Depreciation expense (1,076,880-76,860)/10 100,002 / Cr Accumulated depreciation – Equipment
100,002
Problem 10.17 Swap interest settlement table
30 June 2010
Dr Swap Asset/Liability 50,420 / Cr Swap fair value P/L (36,536*1.38) 50,420
31 Dec 2010
Dr Cash (7,500*1.32) 9,900 / Cr Swap interest income (7,500*1.32) or (7,500*1.34) 9,900
Dr Swap fair value P/L (41,250*1.32) 54,450 / Cr Swap Asset/Liability 54,450
31 Dec 2010 30 Jun 2011

Dr Swap interest income (1200*1.2) (or 1200*1.25) 1,440 / Cr Cash 1,440
Dr Swap fair value P/L (4,162*1.2) 4,994 / Cr Swap Asset/Liability 4,994
Current assets 8,000,000
Current liabilities 6,000,000
Non-current liability 9,623,803
Share capital 10,000,000
Retained earnings 1,500,991
Reserves –equity option 875,206
(b) 30% of bonds converted:
Date Coupon Interest Effective Interest CA of bond Bond discount
30/6/x2 150,000 236,230 9,535,418 464582
30% conversion -2,860,625 -139,375
(c) Journal entries 20x2 30/6/20x2
(1) Dr Interest expense 150,000
Dr Amortization of discount 86,230
Cr Cash 150,000
Cr Unamortized bond discount 86,230
(2) Dr Capital reserves 262,562
Dr Bond payable 2,860,625
Cr Share capital 3,123,187
31/12/20x2
Dr Interest expense 105,000
Dr Amortization of discount 61,870
Cr Cash 105,000
Problem 9.2
PV of bond = $8,687,190
Debt component 9,303,126
Equity component 1,312,810

(1) Dr Bond payable 10,000,000
Dr Bond redemption expense 457,739
Cr Unamortized discount 696,874
Cr Cash 9,760,865
(2) Dr Capital reserve 539,135
Cr Cash 539,135
[To record the repurchase of the equity component: $10,300,000 - $9,760,865]
Problem 9.3
FV at 31/12/20x0: $1,019,964
FV at 31/12/20x1: $1,086,628
FV at 31/12/20x2: $1,095,316
31/12/20x0
Dr Investment (AFS) 1,019,964
Cr Cash 1,019,964
31/12/20x1
Dr Cash 85,000
Cr Investment 3,403
Cr Interest income 81,597
Dr Investment 70,067 / Cr Deferred gain -Equity 70,067
31.12.20x2: Dr Cash 85,000 /Cr Investment 3,675 /Cr Interest income 81,325
Dr Investment 12,363 /Cr Deferred gain - Equity 12,363
Dr Cash 438,126 / Cr Investment (AFS) 438,126 (Sale of 40% of bonds: $1,095,316 x 0.4))
Dr HTM 657,190 /Cr AFS 657,190
Problem 9.4
1 October 20x4: Dr Investment (AFS) 358,400 / Cr Cash 358,400
31 December 20x4: Dr Investment (AFS) 4,600 / Cr Fair value reserves – equity 4,600
Dr Dividends receivable 12,100 /Cr Dividend income 12,100
1 March 20x5: Dr Cash 12,050 /Dr Exchange loss on dividend 50 /Cr Dividends receivable 12,100

Problem 9.5
Effective interest rate: Per half- year 1.0587% Per annum 2.1174%
31-Dec-06
Prevailing interest rate 2% per half-year
Fair value (present value): $11,510,266
Payment: 180,000
Periods: 9
Future value: 12,000,000
30-Jun-07
Prevailing interest rate 2.5% per half-year
Fair value (present value): $11,139,584
Payment: 180,000
Periods: 8
Future value :12,000,000
HTM AFS FVPL
Dr Cash 180,000 180,000 180,000
Cr Unamortized premium 48,167
Cr MRPS 48,167 48,167
Cr Interest income 131,833 131,833 131,833
Dr Fair value loss $322,515
Cr MRPS $322,515
Dr Deferred loss $322,515
Cr MRPS $322,515
Problem 9.6
Show the journal entries in Co B's books for the year ended 31 Dec 20x6.
(1) Dr Cash 12,500,000
Dr Unamortized discount on debt 553,331
Cr Debt 12,000,000
Cr Equity Options 1,053,331
(2)Dr Interest expense 171,700
Cr Cash 120,000
Cr Unamortized discount 51,700
31 Dec 20x8
Dr Equity options (50% * 1,053,331) 526,666
Dr Debt 6,000,000
Cr Unamortized discount on debt 143,480
Cr Issued share capital 6,383,186
Problem 9.7

Journal entries 1/1/20x1
Dr Cash 10,000,000
Dr Unamortized bond discount 1,622,179
Cr Bond payable 10,000,000
Cr Capital reserve - Equity 1,622,179
31/12/20x1
Dr Amortization of bond discount 140,517
Cr Cash 200,000
1/1/20x3
Dr Bond payable 10,000,000 /Dr Debt settlement expense (P/L) 506,708/ Cr Cash 9,458,281/Cr Unamortized discount on bond
1,048,427
Dr Equity 3,041,719 / Cr Cash 3,041,719
Problem 9.8
1 July 20x1
Dr Held-to-maturity security (Bond A) 102,673
Dr Held-to-maturity security (Bond B) 100,000
Cr Cash 202,673
30 June 20x2
Dr Cash 12,000
Cr Interest income – Bond A 7,000
Cr Interest income - Bond B 5,000
Dr Interest income 840 / Cr Held-to-maturity – Bond A 840
30 June 20x2.
Dr Cash 103,719
Cr Bond 101,833
Cr Gain on sale of bond 1,886
Dr Available for sale security (at fair value) 101,794
Cr Held-to-maturity investment 100,000
Cr Fair value reserve (equity) 1,794
[Reclassification of Bond B from HTM to AFS as a result of ‘tainting’]
Problem 9.9
31 October 20x4
Dr Investment (AFS) 10,000
Cr Cash 10,000
31 December 20x4
Dr Fair value reserves – equity 1,000
Cr Investments (AFS) 1,000

30 June 20x5
Dr Impairment loss 9,000
Cr Fair value reserve – equity 1,000
Cr Investments (AFS) 8,000
Problem 9.10
1 January 20x3
Dr Interest income 64,000 / Cr Interest receivable 64,000
Dr Impairment loss 326,749 /Cr Note receivable 326,749
31 December 20x3
Dr Cash 25,000 /Dr Note receivable 12,860 / Cr Interest income 37,860
31 December 20x4
Dr Cash 25,000
Dr Note receivable 13,889
Cr Interest income 38,889
Dr Cash 500,000
Cr Note receivable 500,000
Problem 9.11
1 Jan 2010 Purchase of convertible bonds
Dr Investment in Debt Security (2,600,000*1.4) 3,640,000
Dr Unamortized premium (75,255*1.4) 105,357
Dr Equity Options purchased (324,745*1.4) 454,643
Cr Cash (3,000,000*1.4) 4,200,000
30 Jun 2010 Coupon interest settlement
Dr Cash (39,000*1.38) 53,820
Dr Exchange loss 390
Cr Interest income (26,752*1.39) 37,185
Cr Unamortized premium (12,248*1.39) 17,025
31 Dec 2010 Coupon interest settlement
Dr Cash (39,000*1.32) 51,480
Exchange loss on debt carrying amount
Dr Exchange loss 212,916
Cr Investment in Debt Security 212,916
Cr Equity options purchased 25,840

Dr Cash (39,000*1.2) 46,800
Dr Cash (39,000*1.3) 50,700
Cr Exchange gain 2,340
Cr Investment in Debt Security 54,081
Exchange loss on equity option
Cr Equity option purchased 6,494
(2)
K’s book
1 Jan 2010
Dr Cash 3,000,000
Cr Bond issued 2,600,000
Cr Unamortized premium 75,255
Cr Capital reserve – Equity options 324,745
Dr Unamortized premium 12,248
Cr Cash 39,000
Cr Cash 39,000
Cr Cash 39,000

Cr Cash 39,000
(3)(a)
A’s book (no conversion to equity)
30 June 2012 Coupon interest settlement
Dr Cash (39,000*1.28) 49,920
Exchange gain on debt carrying amount
Dr Investment in Debt Security 52,258
Recognition of impairment loss
Dr Impairment loss 3,318,186
Cr Investment in Debt Security 3,318,186
(b)
A’s book (conversion to equity)
Dr Investment in equity security 441,274
Cr Investment in debt security 25,600
Cr Equity Options purchased (324,745*1.28) 415,674
Problem 9.12
(1) Entries in A’s book in SGD
Dr FVOCI Debt Security (2,675,255*1.4) 3,745,357
Cr Cash (3,000,000*1.4) 4,200,000
Dr Cash (39,000*1.38) 53,820
Cr FVOCI Debt Security (12,248*1.39) 17,025
Dr Cash (39,000*1.32) 51,480

Cr FVOCI Debt Security 212,916
Dr Deferred loss (OCI) 198,842
Dr Cash (39,000*1.2) 46,800
Dr Cash (39,000*1.3) 50,700
Recognition of FV change in OCI
Dr Deferred loss (OCI) 549,342
Total loss = 1,080,321
(3)(a)
A’s book (no conversion to equity)

Dr Cash (39,000*1.28) 49,920
Dr FVOCI Debt Security 53,766
Cr Exchange loss 53,766
Reclassification of deferred loss
Dr Impairment loss 748,312
Cr Deferred loss (OCI) 748,312
Recognition of impairment loss
Dr Impairment loss 2,676,225
Cr FVOCI Debt Security 2,676,225
Impairment loss in SGD (2,676,725)
(b) A’s book (conversion to equity)
Problem 9.13
(1) Entries in A’s book in SGD
Dr Trading Debt Security (2,675,255*1.4) 3,745,357
Cr Cash (3,000,000*1.4) 4,200,000
Dr Cash (39,000*1.38) 53,820
Cr Trading Debt Security (12,248*1.39) 17,025
Dr Cash (39,000*1.32) 51,480

Cr Trading Debt Security 212,916
Exchange loss (212,916)
Recognition of FV change in P/L
Dr Fair value gain/loss - trading debt 198,842
Dr Cash (39,000*1.2) 46,800
Dr Cash (39,000*1.3) 50,700
Recognition of FV change in P/L
Dr Fair value gain/loss - trading debt 549,342
Total loss = 1,080,321

(3)(a) A’s book (no conversion to equity)
Dr Cash (39,000*1.28) 49,920
Dr Trading Debt Security 53,766
Cr Exchange loss 53,766
Recognition of fair value loss
Dr Fair value gain/loss – trading debt 2,676,225
Cr Trading Debt Security 2,676,225
(b) A’s book (conversion to equity)
Problem 9.14
A’s book (reclassification from FVOCI to amortized cost)
1 Jan 2012
Reclassify accumulated deferred loss to investment in debt security
Dr Investment in debt security 748,312
Cr Deferred loss (OCI) 748,312
Reclassify unamortized premium of debt security
Dr Unamortized premium (25,527*1.3) 33,185

LỘ TRÌNH TOÀN DIỆN THI TUYỂN VÀO BIG4
Road to Big4 là khóa học giúp bạn tổng hợp nhanh các kiến thức trọng tâm và kỹ năng cần thiết để thi đậu Big4
cũng như kỹ năng làm việc tại Big4, (Step 2, 3, 4 trong lộ trình ở trên). Cụ thể:
• Nội dung khóa học:
✓ ACCOUNTING (10 buổi) học full giáo trình môn F3 - Accounting ACCA, kết hợp học offline và sửa
bài online cho tất cả các chuyên đề để học viên có thể ôn tập kỹ ở nhà tùy theo tốc độ của mình. Đặc
biệt, giảng viên sẽ chia sẻ rất nhiều case study thực tế trong quá trình làm Big4, dạy cách làm Cash flow
và hợp nhất trên Excel theo phong cách Big4, so sánh VAS- IFRS để học viên có cái nhìn toàn diện về
chuẩn mực. Sau học phần này học viên tự tin thi đậu môn F3 cũng như môn CFAB – Accounting.
✓ AUDITING (7 buổi) học full giáo trình môn CFAB – Assurance - Giáo trình CFAB Assurance là 1
giáo trình cực kỳ hay và cô đọng, không quá khó như ACCA F8 và chiếm tỷ lệ lớn trong đề thi Big4
trong kỳ Intern vừa qua. Để tăng hiệu quả khóa học, giảng viên đã quay video dịch toàn bộ cuốn sách và
sửa toàn bộ bài tập để học viên chủ động trong việc học tập, xem và chuẩn bị bài ở nhà. Khi tới lớp học
viên được kiểm tra lại kiến thức và chia sẻ các tình huống, các case study thực tế trong Big4. Sau học
phần này học viên hoàn toàn tự tin để thi đậu môn CFAB Assurance.
✓ KIỂM TOÁN PHẦN HÀNH (4 buổi) học 4 phần hành cơ bản: Cash, Fixed asset, Expenses &
Prepayment - Trải nghiệm thực tế vị trí Intern tại khóa học.
✓ TAX (4 buổi) – ACCA F6: học 4 loại thuế quan trọng là CIT, PIT, VAT, FCT nhằm mở rộng cơ hội cho
các bạn apply bộ phận Tư vấn Thuế của các Big;.
✓ CV, ESSAY (1 buổi) hướng dẫn viết CV và sửa CV cho riêng từng bạn, hướng dẫn kỹ năng viết essay.
✓ GROUP INTERVIEW (2 buổi) 1 buổi sẽ thực hiện theo phong cách phỏng vấn của EY và PWC - Social
case, 1 buổi sẽ thực hiện theo phong cách của Deloitte và KPMG - Technical case.
✓ FINAL INTERVIEW (1 buổi) mô phỏng vòng phỏng vấn Final 1-1 trong Big4.
• Thời lượng: 29 buổi/ khóa
• Giảng viên: Các anh chị đã và đang làm BIG4 (vị trí Senior đến Manager, Director) giảng dạy từng
chuyên đề phù hợp. Ngoài ra, Các anh chị sẻ chia sẻ kinh nghiệm tuyển dụng, việc làm tại các nơi làm
việc
• Học phí: 5.000.000đ (Hỗ trợ đóng thành 2 đợt)
• Đối tượng: Các bạn sinh viên (Kế toán, Kiểm toán, Tài chính, Kinh tế, Ngân hàng, thậm chí là ngôn
ngữ) có mong muốn thực tập và làm việc tại Big4 đều có thể tham gia khóa học này.
ROAD TO BIG4 là gì?
Fanpage: facebook.com/acethefuture.center - Website: ace-big4.edu.vn - Hotline: 0908.216.102

Fanpage: facebook.com/acethefuture.center - Website: ace-big4.edu.vn - Hotline: 0908.216.102
UEL NÓI GÌ VỀ ACE
UEH NÓI GÌ VỀ ACE
FTU, TDTU NÓI GÌ VỀ ACE
HOA BIG4

HOA BIG4 – UEL, BUH
Đỗ Thị Thanh Hà,
Deloitte
Lương Thị Ánh Tuyết,
EY
Tháng 9 mùa thi, bận như ca sĩ chạy sô. Cũng may những ngày đó có 1 chốn dung thân,
thời gian ở ACE còn nhiều hơn ở nhà. Điều em phải bỏ ra chỉ là thời gian, nhưng điều anh
bỏ ra là những gì… Là chi phí cơ hội của nghỉ Big. Là những buổi dạy free cho em và các
bạn. Anh bảo nếu ACCA chỉ dành cho những bạn nhà giàu, vậy các bạn nhà nghèo thì
sao… và anh muốn chung tay xóa bớt ranh giới giàu nghèo bằng việc phổ cập F3, F8. Anh
sẵn sàng để dành học phí thu sau, thậm chí là free cho những bạn như em. Em nhớ hoài cảm
giác biết tin mình pass, vừa vui, vừa buồn, không biết phải diễn tả cảm giác đó thế nào…
v
CẢM NHẬN HỌC VIÊN
Thành công không phải là đích đến mà nó là cả một quá trình. May mắn thay quá trình
của em có anh Linh, chị Bích và có 1 người bạn đồng hành cùng em – Hà.
Em có được kết qủa này không thể nào quên đi sự giúp đỡ tận tình của anh. Đối với
em, anh không chỉ là người thầy mà còn là người anh, người mà em có thể chia sẻ mọi
khó khăn, trong lúc em áp lực nhất, chính những lời động viên chia sẻ từ anh tiếp thêm
động lực rất rất nhiều cho em. Em nhớ đêm em rớt De, anh đã nói với em rất nhiều,
khiến em khóc…lúc đó em chỉ nghĩ phải cố nhiều hơn nữa. Và rồi em đã làm được…
Có thể không ít người nghĩ rằng “ACE mới mở chắc chất lượng chưa đảm bảo đâu”.
Nhưng khi tôi quyết định theo học ở đây tôi càng thấy rõ ràng ACE là nơi đáng để mình
gửi gắm. Anh Linh bỏ công sức mời những người kinh nghiệm trong lĩnh vực Audit, Thuế
và cả kỹ năng phognr vấn về chia sẻ. Vì vậy không những thêm kiến thức mà chúng tôi
còn tự tin hẳn lên – đó là vũ khí quan trọng nhất để chinh phục nhà tuyển dụng. Ngoài ra
tôi muốn nhắn nhủ với đồng môn UEL-er, đây là lựa chọn tốt nhất cho các bạn. Nhiều bạn
từ UEH còn bỏ công sức xuống đây học thì huống gì mình gần như thế mà lại không.
Nguyễn Thị Hà,
Deloitte

HOA BIG4 – FTU2, TDTU
Cảm ơn anh Linh và ACE rất nhiều. Không có anh Linh thì chắc em
cũng không biết Big4 là gì.
Senior thì kiến thức và kinh nghiệm thực tế khỏi bàn rồi mà khả năng
truyền đạt và giảng dạy cảu anh mấy khóa sau em học chất lượng
lắm lắm. Anh còn nhiệt tình đốc thúc rồi chỉ rồi kêu rồi cho em học
quá trời thứ để em có những trang bị tốtn hất cho đợt thi tuyển. Chắc
cả đời em may mắn lắm mới gặp được một người thầy có tâm như
anh...
Cảm ơn anh Khánh. Em thích lắm bài thuyết giảng về mindset học
tiếng anh của anh, rồi cả lý do, động lực và hoài bão của các anh chị
để tạo nên & xây dựng ACE nữa.
Trần Ngọc Duyên, EY
Hồ Xuân Thủy, PwC
Giang Yến Phương, KPMG
Anh chị ở đây rất nhiệt tình với học viên luôn. Mình như có thểm 1
mentor riêng cho nghề nghiệp và các thắc mắc chưa biết hỏi ai.
Qua đây em gửi lời cảm ơn đến anh Linh và chị Bích đã cho em
những lời khuyên cũng như những động viên em trong kỳ tuyển thực
tập sinh Kiểm toán vừa rồi ạ.
Chúc ACE có thêm nhiều khóa học chất lượng!!!
Mọi người đã dạy tận tình để giúp em có sự chuẩn bị tốt nhất về kiến
thức cũng như kỹ năng cho kỳ Big4 Internship này.
Em cảm ơn anh Linh, anh Toàn, anh Quân cùng những anh chị khác
rất nhiều.
Love you all <3

HOA BIG4 – UEH
Võ Thị Mỹ Linh,
EY
Biết đến ACE đối với mình quả thật là may mắn. Tại đây mình được học đủ thứ từ F3,
F6, F8, khóa Excel cho kiểm toán đến Khóa Kiểm toán phần hành, rất hữu ích trong
quá trình thi tuyển và cả lúc đi thực tập sau này nhé. Không những vậy mình còn được
sửa CV và hướng dẫn cho cả vòng Personal Interview nữa. Đó là một sự chuẩn bị đầy
dủ, kĩ lưỡng mà mình nghĩ chắc chỉ ở ACE mới có quá.
Các anh chị ở ACE thì cực kỳ thân thiện và nhiệt tình, quan tâm tới học viên lắm luôn
<3 Tất cả những điều được học ở ACE giúp ích rất nhiều cho mình trong quá trình thi
Big4 và công việc sau này. Cảm ơn ACE thật nhiều nhé!
Nguyễn Ngọc Khánh Ngân,
EY
Mình biết đến ACE như một cái duyên hiếm có. Trước đây Big4 với mình là cái gì đó
rất xa vời, mình cũng không hề đặt muc tiêu Big4. Rồi học kỳ này mọi người ai cũng
tươm tất hành trang chuẩn bị chiến BIG…còn mình thì không có gì. Cũng chạnh lòng
chứ. ACCA học phí quá cao, thời gian lại quá gấp. Chính khoảnh khắc này ACE đã
đến với mình – tình cờ một cách kinh khủng. Một tháng chạy đua với thời gian, anh
Linh lo cho tụi mình từ A-Z, không xót vòng nào, tận tình giải đáp mọi thắc mắc.
ACE như chiếc chìa khóa thần kỳ mở lối cho mình… Cảm ơn ACE, anh Linh, cảm ơn
định mệnh đã đưa ta đến với nhau
Thái Thị Mỹ Anh,
Deloitte
ACE – Nơi cho tôi niềm tin, động lực phát triển bản thân.
Tình cờ và may mắn mình tham gia minigame tại ACE và được anh chị tận tình hướng dẫn
ôn tập để thi BIG4. Nhờ đó mà có thể pass được các vòng thi technique của các BIG.
Nếu bạn, em nào có ý định thi BIG4 thì mình chỉ muốn giới thiện các bạn về ACE. Nơi đã
hỗ trợ mình rất nhiều từ kiến thức đến đam mê, giúp mình có thêm động lực, khích lệ bản
thân mình đạt được mục tiêu.
Đặc biệt cảm ơn anh Linh luôn tạo điều kiện cho tụi em có thể hoàn thiện đầy đủ kỹ năng
để thi BIG.

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