23/10/2024 Tài liệu ôn thi chứng chỉ IFRS

ĐỀ THI DIPIFR THÁNG 6 NĂM 2018 CÓ LỜI GIẢI CHI TIẾT (DIPIFR PAST EXAM ON 6/2018)

Đề thi DIPIFR tháng 6 năm 2018 tập trung vào việc đánh giá kiến thức và kỹ năng của thí sinh trong lĩnh vực báo cáo tài chính quốc tế. Nội dung đề thi thường bao gồm các chuẩn mực kế toán quốc tế như IFRS 15, IFRS 9 và IFRS 16. Để đạt kết quả tốt, việc chuẩn bị kỹ lưỡng và hiểu rõ các khía cạnh của báo cáo tài chính quốc tế là rất quan trọng.

Dưới đây là chi tiết đề thi DipIFR tháng 6 năm 2018 và lời giải chi tiết!

Cấu trúc chung của đề thi DipIFR

DipIFR exam được tổ chức 2 lần trong năm: tháng 6 và tháng 12 với hình thức thi tự luận trực tiếp trên giấy. Địa điểm do ACCA chỉ định.

Thời gian thi tự luận sẽ kéo dài 3 giờ 15 phút. Đặc biệt, không giới hạn số lần thi. Bài thi yêu cầu sự kết hợp giữa các phép tính toán và các câu trả lời tự luận. Bài thi sẽ có 4 câu hỏi lớn, mỗi câu 25 điểm. Tổng bài thi là 100 điểm. Thí sinh đạt 50% số điểm để vượt qua bài thi DipIFR. Các câu hỏi có nội dung như sau:

Câu 1: Lập Báo cáo tài chính hợp nhất (trừ báo cáo lưu chuyển tiền tệ)
Câu 2,3,4: Xác định và giải thích các vấn đề liên quan tới báo cáo tài chính dựa trên IFRS

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ĐỀ THI DIPIFR THÁNG 6/2018 VÀ LỜI GIẢI CHI TIẾT (TIẾNG ANH)

Câu 1:

Alpha holds investments in a number of entities, including Beta and Gamma. The statements of profit or loss and other comprehensive income and summarised statements of changes in equity of the three entities for the year ended 31 March 2018 were as follows:

Statements of profit or loss and other comprehensive income

	Alpha	Beta	Gamma
	$’000	$’000	$’000
Revenue (Note 4)	628,000	560,000	450,000
Cost of sales (Notes 1, 2 and 4)	(378,000)	(335,000)	(270,000)
	—-	—-	—-
Gross profit	250,000	225,000	180,000
Distribution costs	(38,000)	(34,000)	(27,000)
Administrative expenses (Notes 5 and 7)	(64,000)	(56,000)	(51,000)
Investment income (Note 6)	32,000	Nil	Nil
Finance costs	(30,000)	(20,000)	(18,000)
	—-	—-	—-
Profit before tax	150,000	115,000	84,000
Income tax expense	(38,000)	(29,000)	(21,000)
	—-	—-	—-
Profit for the year	112,000	86,000	63,000
Other comprehensive income:
Items that will not be reclassified to profit or loss
Re-measurement gain/loss on defined benefit
retirement pension plan (Note 7)	Nil	Nil	Nil
	—-	—-	—-
Total comprehensive income	112,000	86,000	63,000
	—-	—-	—-
Summarised statements of changes in equity
Balance on 1 April 2017	420,000	280,000	180,000
Comprehensive income for the year	112,000	86,000	63,000
Dividends paid on 31 December 2017	(42,000)	(32,000)	(21,000)
	—-	—-	—-
Balance on 31 March 2018	490,000	334,000	222,000

Note 1 – Alpha’s investment in Beta

On 1 April 2011, Alpha acquired 75 million of the 100 million equity shares of Beta and gained control of Beta. Alpha acquired the equity shares in Beta by issuing one new share in Alpha for every two acquired in Beta. On 1 April 2011, the fair value of an equity share in Alpha was $4·40. On 1 April 2011, the net assets of Beta had a fair value of $200 million, all of which had been disposed of, or settled by, 31 March 2017.

Alpha used the proportion of net assets method for measuring the non-controlling interest when recognising the goodwill on acquisition of Beta. No impairments of goodwill on acquisition of Beta have been necessary in the consolidated financial statements of Alpha up to and including 31 March 2017.

Beta is a single cash generating unit. On 31 March 2018, the annual impairment review indicated that the recoverable amounts of the net assets, including goodwill, of Beta at that date were $350 million. Any impairments of goodwill should be charged to cost of sales.

Note 2 – Alpha’s investment in Gamma

On 1 April 2012, Alpha acquired 40 million of the 50 million equity shares in Gamma and gained control of Gamma. Alpha paid $145 million in cash for the equity shares.

On 1 April 2012, the carrying amounts of the net assets of Gamma in its individual financial statements were $150 million and their fair values were $170 million. The differences were caused by:

– Property – whose fair value exceeded the carrying amount by $12 million. $8·4 million of this difference referred to the depreciable component of this property. The estimated useful life of the depreciable component of the property at 1 April 2012 was eight years.

– Plant and equipment – whose fair value exceeded the carrying amount by $8 million. The estimated remaining useful life of the plant and equipment of Gamma at 1 April 2012 was four years.

All depreciation of property, plant and equipment is charged to cost of sales.

Alpha used the fair value method for measuring the non-controlling interest when recognising the goodwill on acquisition of Gamma. The fair value of an equity share in Gamma on 1 April 2012 was $3·50. This can be used to measure the fair value of the non-controlling interest in Gamma on 1 April 2012.

No impairments of goodwill on acquisition of Gamma have been necessary in the consolidated financial statements of Alpha up to and including 31 March 2017.

Note 3 – Disposal of shares in Gamma

On 30 November 2017, Alpha disposed of its entire equity shareholding in Gamma for a cash consideration of $196 million. Income tax payable on this disposal is expected to be $5 million. On 30 November 2017, Alpha credited the disposal proceeds to a suspense account and has made no other accounting entries. You can assume that the profits of Gamma for the year ended 31 March 2018 accrued evenly.

Note 4 – Intra-group trading

Alpha supplies a component which has been used by both Beta and Gamma. Alpha applies a mark-up of one-third to the cost of these supplies when computing the sales price. Details of sales of the component to Beta and Gamma in the current accounting period, and the holdings of inventory of the component by two entities, are as follows:

	Beta	Gamma
	$’000	$’000
Sales of the component (for Gamma all sales before 30 November 2017)	25,000	15,000
Inventory of component at 31 March 2017 (at cost to Beta/Gamma)	4,800	4,000
Inventory of component at 31 March 2018 (at cost to Beta)	6,400	Nil

Note 5 – Leased asset

On 1 April 2017, Alpha began to lease a property. The lease term was for five years. The lease does not transfer ownership of the property to Alpha at the end of the lease term. Alpha does not have an option to purchase the property at the end of the lease term. The estimated useful life of the property at 1 April 2017 was 20 years. Rentals payable by Alpha for the use of the property were $1 million per annum, payable annually in arrears. Alpha incurred direct costs of $100,000 in arranging to lease the property. In the year ended 31 March 2018, Alpha charged both the annual rental of $1 million and the direct costs of $100,000 to administrative expenses.

The rate of interest implicit in this lease is 7% per annum. The present value of $1 payable for five years annually in arrears at a discount rate of 7% is $4·10.

All depreciation should be charged to cost of sales.

Note 6 – Investment income

The investment income, which is shown in Alpha’s statement of profit or loss, represents dividends received from its subsidiary entities and also income arising from a portfolio of loan investments. This portfolio is classified by Alpha as fair value through other comprehensive income. The gain on re-measurement of the portfolio to fair value at 31 March 2018 was $5·6 million. This gain has not yet been recognised in the financial statements of Alpha.

Note 7 – Retirement benefit plan

Alpha has established a defined benefit plan for its workforce. Relevant details are as follows:

– The net defined benefit obligation at 31 March 2017 was $2·5 million.

– The net defined benefit obligation at 31 March 2018 was $4 million.

– The current service cost for the year ended 31 March 2018 was $5 million.

– The contributions paid by Alpha into the plan during the year ended 31 March 2018 were $4·8 million.

– The benefits paid out by the plan to retired members during the year ended 31 March 2018 were $2·5 million.

– On 1 April 2017, the market yield on high quality corporate bonds was 5% per annum.

In the year ended 31 March 2018, Alpha charged the contributions paid to administrative expenses but made no other accounting entries. The post-employment plans for the employees of Beta and Gamma are defined contribution plans.

The relevant accounting entries in the financial statements of both Beta and Gamma are both correct.

Yêu cầu: Prepare the consolidated statement of profit or loss and other comprehensive income of Alpha for the year ended at 31 March 2018. You do not need to consider the deferred tax effects of any adjustments you make.

Hướng dẫn giải:

Consolidated statement of profit or loss and other comprehensive income of Alpha for the year ended 31 March 2018

	$’000
Revenue (W1)	1,448,000
Cost of sales (W2)	(856,940)
	—-
Gross profit	591,060
Distribution costs (38,000 + 34,000 + 27,000 x 8/12)	(90,000)
Administrative expenses (W6)	(153,100)
Investment income (W7)	8,000
Profit on disposal of Gamma (W8)	4,560
Finance costs (W12)	(62,412)
	—-
Profit before tax	298,108
Income tax expense (W13)	(86,000)
	—-
Profit for the year	212,108
Other comprehensive income:
Items that will not be reclassified to profit or loss
Re-measurement loss on defined benefit retirement pension plan (W14)	(1,175)
Items that may be reclassified subsequently to profit or loss
Gains on the re-measurement of financial assets classified as fair value through
other comprehensive income	5,600
	—-
Total comprehensive income for the year	216,533
	—-
Profit attributable to:
Owners of Alpha (balancing figure)	182,348
Non-controlling interest (W15)	29,760
	—-
	212,108
	—-
Total comprehensive income attributable to:
Owners of Alpha (balancing figure)	186,773
Non-controlling interest (as above)	29,760
	—-
	216,533

WORKING – ALL NUMBERS IN $’000 UNLESS OTHERWISE STATED

Working 1 – Revenue

	$’000
Alpha + Beta + 8/12 x Gamma	1,488,000
Intra-group revenue (25,000 + 15,000)	(40,000)
	1,448,000

Working 2 – Cost of sales

	$’000
Alpha + Beta + 8/12 x Gamma	893,000
Intra-group purchases (as W1)	(40,000)
Unrealised profit:
Closing inventory (1/4 x 6,400)	1,600
Opening inventory (1/4 x (4,800 + 4,000)	(2,200)
Impairment of Beta goodwill (W3)	3,000
Extra depreciation on fair value adjustments:
Property (8,400 x 1/8 x 8/12)	700
Depreciation of ‘right of use asset’ (W5)	840
	856,940

Working 3 – Impairment of Beta goodwill

	$’000
Net assets at 31 March 2018 (as per SOCIE)	334,000
Goodwill arising on acquisition (W4)	15,000
Notional grossing up of goodwill for impairment purposes (15,000 x 25/75)	5,000
	354,000
Recoverable amount	(350,000)
So impairment equals	4,000
Recognize group share only (75%)	3,000

Working 4 – Goodwill arising on acquisition of Beta

	$’000
Cost of investment:
Shares issued: (75,000 x ½ x $4.40)	165,000
Non-controlling interest at date of acquisition (200,000 x 25%)	50,000
Net assets at date of acquisition	(200,000)
So goodwill equals	15,000

Working 5 – Depreciation of right of use asset

	$’000
Present value of minimum lease payments (1,000 x $4.10)	4,100
Direct costs of arranging lease	100
	4,200
Depreciation (4,200 x 1/5)	840

Working 6 – Admínistrative expenses

	$’000
Alpha + Beta + 8/12 x Gamma	154,000
Reversal of incorrectly charged defined benefit plan contribution	(4,800)
Current service cost (award if alternatively taken to cost of sales)	5,000
Reversal of incorrectly charged lease charges (1,000 + 100)	(1,100)
	153,100

Working 7 – Investment income

	$’000
Alpha	32,000
Intra-group dividends eliminated:
– Beta (75% x 32,000)	(24,000)
– Gamma (paid post-disposal)	(nil)
	8,000

Working 8 – Profit on disposal of Gamma

	$’000
Disposal proceeds	196,000
Net assets of Gamma at date of disposal (W9)	(228,050)
Goodwill of Gamma at date of disposal (W10)	(10,000)
Non-controlling interest in Gamma at date of disposal (W11)	46,610
So profit on disposal equals	4,560

Working 9 – Net assets of Gamma at date of disposal

	$’000
Net assets at the start of the year (per SOCIE)	180,000
8/12 of profit for the period per accounts of Gamma (63,000 x 8/12)	42,000
Remaining fair value adjustments
Property ((12,000 – 8,400) + 8,400 x 28/96)	6,050
Plant and equipment	Nil
So net assets equals	228,050

Working 10- Goodwill of Gamma at date of disposal

	$’000
Cost of investment in Gamma	145,000
Non-controlling interest in Gamma at date of acquisition (10,000 x $3.50)	35,000
Fair value of net assets at date of acquisition:	(170,000)
So goodwill on acquisition equals	10,000

Working 11 – Non-controlling interest in Gamma at date of disposal

	$’000
Non-controlling interest at date of acquisition (W10)	35,000
Increase since acquisition (20% (228,050 (W9) – 170,000 (W10)))	11,610
So non-controlling interest on disposal equals	46,610

Working 12 – Finance cost

	$’000
Alpha + Beta + 8/12 x Gamma	62,000
Finance cost on leased asset (4,100 (W5) x 7%)	287
Unwinding of discount on net pension liability (2,500 x 5%)	125
	62,412

Working 13 – Income tax expense

	$’000
Alpha + Beta + 8/12 x Gamma	81,000
Income tax payable on the disposal of Gamma	5,000
	86,000

Working 14 – Re-measurement gain on defined benefit retirement pension plan

	$’000
Net pension liability on 1 April 2017	2,500
Current service cost	5,000
Unwinding of discount (W12)	125
Contributions	(4,800)
Benefits paid to retired members (cancels)	Nil
	2,825
Actuarial loss (balancing figure)	1,175
Net pension liability on 31 March 2018	4,000

Working 15 – Non-controlling interest in profit

	Beta	Gamma (8/12)	Total
	$’000	$’000	$’000
Profit after tax	86,000	42,000
Extra depreciation – Gamma (W2)		(700)
Relevant profit	86,000	41,300
Non-controlling interest (25%/20%)	21,500	8,260	29,760

Xem thêm: Đề thi IFRS – Chuẩn mực báo cáo tài chính quốc tế các năm

Câu 2:

Delta is an entity which prepares financial statements to 31 March each year. The functional currency of Delta is the dollar ($). The following events have occurred which are relevant to the year ended 31 March 2018:

Event (a)

On 1 January 2018, Delta entered into a contract with a foreign supplier. The terms of the contract were that the supplier would construct a large machine for Delta’s use and deliver the machine on 30 June 2018. The total construction price of 20 million groats (the currency of the supplier) is due for payment on 31 July 2018.

On 1 January 2018, Delta entered into an agreement for the forward purchase of 20 million groats. The settlement date for this forward purchase of foreign currency was 31 July 2018. Delta intends to use this forward purchase as a hedge of the expected cash outflow flows arising under the construction contract on 31 July 2018.

Delta wishes to use hedge accounting for this arrangement if this is possible under International Financial Reporting Standards. Delta has prepared all relevant documentation which is necessary to enable hedge accounting to be used if the qualifying conditions are met.

Data relevant to the construction contract and to the forward purchase of currency is as follows:

– Increase in expected cash flows arising under the construction contract between 1 January 2018 and 31 March 2018 = $2,600,000.

– Positive fair value of forward currency purchase contract at 31 March 2018 = $2,700,000.

Event (b)

On 1 February 2018, Delta purchased some inventory from a supplier whose functional currency was the dinar. The total purchase price was 3·6 million dinars. The terms of the purchase were that Delta would pay for the goods in two instalments. The first instalment payment of 1,260,000 dinars was due on 15 March 2018 and the second payment of 2,340,000 dinars on 30 April 2018. Both payments were made on the due dates. Delta did not undertake any activities to hedge its currency exposure arising under this transaction. Delta sold 60% of this inventory prior to 31 March 2018 for a total sales price of $480,000. All sales proceeds were receivable in $. After 31 March 2018, Delta sold the remaining inventory for sales proceeds which were in excess of their cost.

Relevant exchange rates are as follows:

– 1 February 2018 – 6·0 dinars to $1.

– 15 March 2018 – 6·3 dinars to $1.

– 31 March 2018 – 6·4 dinars to $1.

Yêu cầu: Explain and show how the two events would be reported in the financial statements of Delta for the year ended 31 March 2018.

Note: The mark allocation is shown against each of the two events above.

Hướng dẫn giải:

(a) Under the principles of IFRS 9 – Financial Instruments (revised 2014) – Delta is permitted to use hedge accounting when reporting the hedging arrangement in its financial statements. This is because:

– The relevant documentation has been prepared.

– There is a clear economic relationship between the hedged cash flows and the hedging instrument.

– Delta is entering into a forward purchase of exactly the required amount of foreign currency.

The hedging instrument is a derivative financial instrument. Derivatives are normally measured at fair value in the financial statements with changes in fair value being recognised in profit or loss.

On 31 March 2018, the derivative would be recognised in the financial statements as a current asset at its fair value of $2·7 million.

The hedged item is designated to be the changes in the expected cash flows arising on the contact. For the year ended 31 March 2018, changes in the expected cash flows arising under the contract would not be recognised since the contract is an executory contract (a contract made by two parties in which the terms are set to be fulfilled at a later date).

Since the hedging documentation indicates that the hedged item is the changes in the expected cash flows, then cash flow hedge accounting is used. In this case this involves comparing the change in the value of the derivative (the recognised hedging instrument) with the (unrecognised) changes in the value of the expected cash flows arising under the contract.

To the extent that the change in the value of the derivative is less than or equal to the change in the value of the expected cash flows (the effective portion of the hedge), the change in value of the derivative is recognised in other comprehensive income rather than profit or loss. However, any over-hedging would result in any gains or losses arising on the hedging instrument which relate to the over-hedging (the ineffective portion of the hedge) being immediately being recognised in profit or loss.

In this case the overall gain in fair value of the derivative between 1 January 2018 and 31 March 2018 is $2·7 million.

In that same period, the change in the expected value of the cash flows arising under the contract is $2·6 million. Therefore $2·6 million of the gain on the derivative would be recognized in other comprehensive income with the balance of $100,000 being recognized in profit or loss

(b) Under the principles of IAS 21 – The Effects of Changes in Foreign Exchange Rates – the purchase of inventory on 1 February 2018 would be recorded using the spot rate of exchange on that date. Therefore Delta would recognise a purchase and an associated payable of $600,000 (3·6 million dinars/6).

Delta would recognise revenue of $480,000 in the statement of profit or loss because goods to the value of $480,000 were sold prior to 31 March 2018.

Delta would recognise $360,000 ($600,000 x 60%) in cost of sales because the revenue of $480,000 is recognised.

The closing inventory of goods purchased from the foreign supplier would be $240,000 ($600,000 – $360,000) and would be recognised as a current asset. This would not be re-translated since inventory is a non-monetary asset.

The payment of 1,260,000 dinars on 15 March 2018 would be recorded using the spot rate of exchange on that date, therefore the payment would be recorded at $200,000 (1,260,000 dinars/$6·3).

The closing payable of 2,340,000 dinars (3,600,000 dinars – 1,260,000 dinars) is a monetary item, therefore would be translated at the rate of exchange in force at the year end (6·4 dinars to $1). Therefore the closing payable (recorded in current liabilities) would be $365,625 (2,340,000 dinars/$6·4).

The difference between the initially recognised payable ($600,000) and the subsequently recognised payment ($200,000) is $400,000. Since the closing payable is $365,625 (see above), Delta has made an exchange gain of $34,375 ($400,000 – $365,625). This gain is recognised in the statement of profit or loss, either under other income category or as a reduction in cost of sales.

Câu 4:

You are the financial controller of Omega, a listed entity which prepares consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). The chief executive officer (CEO) of Omega has reviewed the draft consolidated financial statements of the Omega group and of a number of the key subsidiary companies for the year ended 31 March 2018. None of the subsidiaries are listed entities but all prepare their financial statements in accordance with IFRS. The CEO has sent you an email with the following queries:

Query One

I notice that the disclosures relating to operating segments in the consolidated financial statements appear to be based on the geographical location of the customers of the group. I am the non-executive director of another large listed entity and the segment disclosures in their consolidated financial statements are based on the type of products sold. Also some of our larger subsidiaries have customers located in more than one geographical region, yet they provide no segment disclosures whatsoever in their individual financial statements. I would like to see segment disclosures given in the individual subsidiary accounts as well. I really don’t understand these inconsistencies given that all these financial statements have been prepared using IFRS. Please explain the reasons for these apparent inconsistencies.

Query Two

When reading the accounting policies note in the consolidated financial statements I notice that we measure all of our freehold properties using a fair value model but that we measure our plant and equipment using a cost model. I further notice that both of these asset types are shown in the ‘property, plant and equipment’ figure which is a single component of non-current assets in the consolidated statement of financial position. It makes no sense to me that assets which are shown as property, plant and equipment are measured inconsistently. If it’s OK to measure different parts of property, plant and equipment using two different measurement models, why not use the fair value model for the more readily accessible properties and use the cost model for the properties in remote locations to save on time and cost?

Query Three

When I read the disclosure note relating to intangible non-current assets in the consolidated financial statements, I notice that this figure includes brand names associated with subsidiaries which we’ve acquired in recent years. However, the brand names which are associated directly with products sold by Omega (the parent entity) are not included within the non-current assets figure. This is another inconsistency that I don’t understand. Please explain how this practice can be in line with IFRS requirements. One final question: would I be right in thinking that, as with property, plant and equipment, we can use the fair value model to measure intangible assets?

Yêu cầu: Provide answers to the three queries raised by the chief executive officer. Your answers should refer to relevant provisions of International Financial Reporting Standards.

Note: The mark allocation is shown against each of the three issues above.

Hướng dẫn giải:

(a) Query One

The relevant IFRS which deals with operating segments is IFRS 8 – Operating Segments. The definition of an operating segment in IFRS 8 is based around an entity’s business model, which could be different from entity to entity and the disclosures focus on the information which management believes is important when running the business.

IFRS 8 defines an operating segment as a component of an entity:

– Which engages in business activities from which it may earn revenues and incur expenses, and

– Whose operating results are regularly reviewed by the chief operating decision maker, and

– For which discrete financial information is available.

The ‘chief operating decision maker’ is a role rather than a title or it is a function and not necessarily a person. The role/function is defined around who monitors performance and allocates resources of the operating segments.

IFRS 8 is only compulsory for listed entities. If we wanted to include information regarding the operating segments of individual subsidiaries, then we could as IFRS 8 requires judgement in its application. However, the information in the individual financial statements would either need to comply with IFRS 8 in all respects or the information cannot be described as ‘segment information’.

(b) Query Two

IAS 16 – Property, Plant and Equipment (PPE) – allows (but does not require) entities to revalue its PPE to fair value. However, it requires that the measurement model used (cost or fair value) for PPE should be consistent on a class by class basis.

A class of PPE is a grouping of assets of a similar nature and use in an entity’s operations. Based on this definition, it is likely that property (or ‘land and buildings’) would form one distinct class of PPE and that plant and equipment would form another class.

Therefore it is perfectly consistent with IFRS for property to be measured under the revaluation (fair value) model and plant and equipment to be measured under the cost model.

However, it would be inappropriate to ‘cherry pick’ or apply a ‘mixed measurement model’ to property (or land and buildings) based simply on its geographical location. This prevents entities only revaluing items which have increased in value and leaving other items at their (depreciated) cost.

If we do use the fair value model, then we need to make sure we revalue with sufficient regularity to ensure that the carrying amount of the revalued asset is a true reflection of its current value.

Under the provisions of IAS 38 – Intangible Assets – the ability to recognise an intangible asset depends on how the potential asset arose. From the perspective of the Omega group, brand names generated by Omega are internally generated. The recognition criteria for such potential assets are very stringent and only costs associated with the development phase of an identifiable research and development project would satisfy them. This explains why the Omega brand names are not recognised.

In contrast, intangible items which relate to an acquired subsidiary which exist at the date of acquisition are acquired as part of a business combination and for such assets the recognition criteria are different. Provided the fair value of such an intangible can be reliably measured at the date of acquisition, it is recognised in the consolidated statement of financial position based on its fair value at the date of acquisition.

The use of the fair value model for intangible non-current assets is restricted to those assets which are traded in an active market. This is relatively uncommon in the case of intangibles. It is most unlikely that brand names would be traded in such a market, so the fair value model is unlikely to be available here.

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Tham khảo khóa học DipIFR: Chứng chỉ lập Báo cáo Tài chính quốc tế (Level 2)

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