Wednesday 7 June 2017

Favourite Scene The Innocent Man (Nice Guy) Korean Drama


Bismillahirrahmanirrahim
Assalamualaikum & Selamat Malam


Ini kali ke berapa Ary tengok cerita ni pun, ary tak sure. But then, seriously ary rasa cerita ni addictive. Dengan lakonan bersahaja Song Joong Ki dan ketegasan Moon Chae Won membuatkan ary terus menekan butang play berulang kali. Especially a few of scenes. 
  • Eun Gi follow Ma Ru menjemput adiknya tanpa sengaja. This scene is an introduction for all those sweetness. Dalam masa Eun Gi membebel marahkan Ma Ru, akhirnya dia terpaku melihat Ma Ru melindungi ahli keluarganya. Memerhati dari jauh, dan membuatkan Eun Gi terpukau dengan tindakan Ma Ru. Scene perjalanan pulang dalam kereta di mana Ma Ru memahami adiknya yang tengah sedih dan kelihatan Eun Gi kagum dengan Ma Ru. In the end Eun Gi ajak Ma Ru untuk perjumpaan yang seterusnya.
Eun Gi melihat Ma Ru, penuh makna
 

  • Ma Ru ke Aomori, Japan untuk membantu Eun Gi menghalang jualan resort. For me, this scene is a bit sweet *even I know Ma Ru still faking his love towards Eun Gi at this point*. Right before Eun Gi meninggalkan Ma Ru, Ma Ru, mencium dahi Eun Gi. Well, as a girl who are lack of love and attention, Eun Gi stunt dan terkejut dengan tindakan Ma Ru. But seems like she like it.
Ketika di restoran:
Eun Gi: How did you get here?
Ma Ru: I took the plane. *Eun Gi blink her eyes*
Ma Ru: I also took the taxi. *Eun Gi still stunt.*
Ma Ru: I came here because I missed you.  
*Ma Ru say it without even look at Eun Gi eyes. Obviously he lie. But listening to those words, make Eun Gi head up and look at Ma Ru as that what she want to hear from him.*


  • Temujanji di Hirosaki Castle. Setelah berjaya menghalang urusan jual beli, Ma Ru dan Eun Gi berjanji untuk date. Eun Gi terus menanti Ma Ru, even Ma Ru totally terlupa dengan temujanji mereka because of Han Jae Hee. Setelah teringat, he looks for her and finally he saw her sleeping in front of the castle. Ary suka melihat kejujuran Eun Gi membuat pengakuan tentang itu kali pertama dia mekap dan pakai dress, just for date with Ma Ru. And there will be first kiss between them. Afterwards, diorang pergi ke pesta together and Ma Ru hold Eun Gi's hand. Eun Gi suprised, but smiling all the way around. I don't know why, but I feel glad Eun Gi finally in love.
Ma Ru: How could you still be here waiting? What were you going to do if I still didn't come?
Eun Gi: Then I would have waited until you came. If you wait, the person is bound to come.

    

  • Eun Gi sleep over at Ma Ru's house. That night, Eun Gi mabuk dan dia berjalan ke arah rumah Ma Ru tanpa hala tuju selepas ditendang keluar oleh bapak dia. Eun Gi menelefon Ma Ru dan meluahkan perasaan, and Ma Ru membawa Eun Gi yang mabuk ke dalam rumah. Ary suka scene di mana Eun Gi merenung ke arah Ma Ru yang sedang tidur. It's a satisfaction feeling to see orang yang sayang kita. *Cara cakap macam ada pengalaman. LOL* 


Actually banyak lagi scene yang best-best. E.g when Eun Gi want to ask for break up but hoping that Ma Ru to say no, when Eun Gi run away from her house and go to Ma Ru's without shoes, when Eun Gi waiting for Ma Ru's at his house while reminiscing on her last night's confession. Shit! The whole drama is damnnnn sweet! This drama totally addictive. And since that point, suka sangat pada Song Joongki and Moon Chae Won until watch next drama - Descendant of the Sun and Good Doctor.


Watever it is, Good night dan semoga mimpi indah!

Review ACCA P2 Corporate Reporting June 2017


Bismillahirrahmanirrahim
Assalamualaikum & Selamat Malam 


Just done with my P2 paper for second attempt today. Soalan susah. But the question is, pernah ke soalan ACCA senang? *sigh* Without any further ado, let's have a brief review on P2 paper this June'17.


Question 1 - Consolidated Statement of Financial Position (Diamond Group)

This is as per our expectation. Thus, nampak soalan dah senyum. But then, what kind of adjustment being tested? Well, I'm just going to share those parts which sounds complicated to me.
  • Piecemeal acquisition of Club - FV of initial acquisition and NCI interest being measured based on market price. However, there is difference between figure if investment in SOFP and figure calculated -- ((500+(1.60*40%*700)) 948 vs 928?
  • Associate to Trade Investment -- Investment in Heart. 25% to 15% -- Dispose 10%.
  • Financial Instrument -- Bond. (This one Ary totally out. Have no idea what kind of adjustment should be done).
  • Defined Pension Scheme - settlement / curtailment. 
  • PPE -- alteration/restructure cost and restoration cost.
Actually, those are normal adjustment. The question sounds simple. If we really practice and understand standards, should have no problem in making adjustment.

Part (b): This one pun ary totally out. The question state that Diamond would like to improve its liquidity by sell receivables to debt factor *which is ary tak tau apa kebenda binatang tu.* So, two alternatives  being given. As a professional, we need to evaluate and provide our analysis to Diamond.

Part (c): Ethical issue related to debt covenant? Again, I'm losing marks.


Question 2 -  Transactions related to Hollie. This question is much much more better than question 3 and 4. So at least, I know what I'm doing and answering. Ary rasa cukup lah ary just bagi topic for the sub questions.
  • Share based payment -- what Hollie currently doing and what they are suppose to do.
  • Foreign exchange -- Purchase/Depreciation/Gain on revaluation/Lease
  • PPE -- Purchase/Depreciation/Impairment/Contingent Asset/Changes of Accounting Policies and Estimates

For question 3 and 4, rasanya tak perlu lah ary kongsi. Sebab memang dah out sangat. Confuse topic apa. Actually, kalau tau topic apa, tak tau nak buat adjustment. LOL. I guess I just need to study more. It's ok, ary. Study for life. Not just to pass exam.


Btw, all the best for others who are still awaiting for their paper!

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