When a gain on a bargain purchase （negative goodwill) arises, IFRS 3 Business Combinations

When a gain on a bargain purchase (negative goodwill) arises, IFRS 3 Business Combinations requires an entity to first of all review the measurement of the assets, liabilities and consideration transferred in respect of the combination.

When the negative goodwill is confirmed, how is it then recognised？

A.It is credited directly to retained earnings

B.It is credited to profit or loss

C.It is debited to profit or loss

D.It is deducted from positive goodwill

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I’m not sure whether I can gain any profit from the investment, so I can’t make a（n)

A.which

B.where

C.whether

D.when

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第3题

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eally giving babies something to talk about. "It's a school to teach languages to babies and young children with games, songs--some of the classes also have arts and crafts," said Francois Thibaut, the founder of the Language Workshop for Children, a place where babies become bilingual.

Children as young as few months are exposed to French and Spanish before many of them can even speak English. Educators use special songs and visual (视觉的) aids to ensure that when a child is ready to talk, the languages will not be so foreign. "Children have a unique capacity to learn many languages at the same time," said Thibaut. "Already at nine months, a child can tell the differences between the sounds he or she has heard since birth and the sounds he or she has never heard yet." Thibaut says the best time to expose children to language is from birth to 3 years old. For the last 30 years, the school has been using what it calls the Thibarut Technique, a system that combines language lessons with child's play.

"I always wanted to learn Spanish, but by the time I got to high school it was too late to pick it up and speak fluently," said Marc Lazare, who enrolled his son at the school. "I figured at this age, two, it's a perfect time for him to learn."

Aside from learning a language, the kids also gain a tremendous sense of confidence. One young student boasted that aside from French, she can speak five languages (though that included "monkey" and "lion"). The school gives children the tools to communicate, and sometimes that gives them an advantage over their parents. "I think they sometimes speak French when they think I won't understand them," said parent Foster Gibbons.

Depending on the age group, classes run from 45 minute up to 2 hours. Even when students are not in class, the program is designed to make sure the learning continues at home. Tapes and books are included so kids can practice on their own.

The word "bilingual" in the first paragraph probably means ______

A．capable of using two languages

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C．aware of their own limitations and strengths

D．independent of their parents

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第4题

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(1)._____.