(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 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 ofthe director’s retirement. If the director dies, an amount representing the present value of the future paymentis 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 theformer directors’ service contracts. (6 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.
(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.
相关考题：
(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.
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();
When we were having a meeting, the director（）the bad news by telephone.Awas tellingBwas toldCcould tellDwould tell
When we were having a meeting, the director（）the bad news by telephone.A、was tellingB、was toldC、could tellD、would tell
被人们称为制作网页的“梦幻组合”“三剑客”的是（）A、Dreamweaver、Director、FlashB、Director、Flash、FrontpageC、Dreamweaver、Fireworkers、FlashD、Dreamweaver、Fireworkers、Photoshop
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.
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 V6B、This must be upgraded toBladeCenter Open Fabric Manager （BOFM） for V6C、Automation Manager must be used with Director V6D、This is common to both V5 and V6， no change is required
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.
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.
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.
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 serverB、On the IBM Director serverC、On the IBM Director Jet databaseD、In the IBM Director database
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、TPCB、TSMC、DCFMD、Fabric Watch
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？（）AThis was replaced by Configuration Manager for V6BThis must be upgraded toBladeCenter Open Fabric Manager （BOFM） for V6CAutomation Manager must be used with Director V6DThis is common to both V5 and V6， no change is required
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.ARepairerBCustomerCchartererDcarrier
单选题When we were having a meeting, the director（）the bad news by telephone.Awas tellingBwas toldCcould tellDwould tell
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？（）AInstall Director Server on a Windows 2000 Server and install the Director agents on the Linux systems.BInstall IBM Director Agent on a Linux server and install the Director Server on the Linux systems.CInstall the Director Server on a Linux server and manage the systems via Linux native SNMP support.DInstall Director Server on a Linux server and install the Director Linux agent on the Linux systems.
单选题I’ll be _____ the whole factory next week when the director’s away.AchargeBin the charge ofCin charge ofDtake charge of
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？（）AUse Remote Deployment Manager.BUse the Update Assistant function of IBM Director.CUse the Software Deployment Tool of the IBM Director.DUse Software Distribution Premium Edition for IBM Director.
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？（）AIBM Director comes with free Aurema and SteelEye software plug-ins.BIBM Director supports non-IBM industry standard Intel based servers.CIBM Director servers can be managed from within the MS Performance Monitor.DIBM Director requires no agents to be installed and run on the IBM systems.EIBM Director offers agents to manage VMWare ESX Server and runs on Linux while Dell does not.
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？（）AOn the HP managed serverBOn the IBM Director serverCOn the IBM Director Jet databaseDIn the IBM Director database