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advanced financial accounting 7th edition 7 pdf

advanced financial accounting 7th edition_3 pdf

advanced financial accounting 7th edition_3 pdf

... historical cost accounting by current cost accounting as the main basis of accounting have failed, the debate has had a considerable impact on financial accounting practice. During the 1 970 s and 1980s, ... coterminous accounting period declares a dividend after the end of the holding company’s year end. (10 marks) ACCA, Advanced Financial Accounting, December 1992 (20 marks...
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advanced financial accounting 7th edition_7 pdf

advanced financial accounting 7th edition_7 pdf

... 55200 344800 27 584 372 384 20X1 1Jan–30 June 372 384 55200 3 171 84 25 375 342559 20X2 1July–31 Dec 342 559 55200 2 873 59 22 989 310348 20X2 1July–31 Dec 310 348 55200 255148 20 142 275 560 20X3 The ... latest edition is the 7th, published 2001. See Chapters 18 and 19. Questions 9.1 The objective of FRS 5 – Reporting the substance of transactions, is to ensure that a reporting entity’s...
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advanced financial accounting 7th edition_17 pdf

advanced financial accounting 7th edition_17 pdf

... holders Interest – as above 1 875 00 Share of balance (500 000 – 1 875 00) 78 125 265 625 –––––––– Old preference shareholders (500 000 – 1 875 00) 78 125 Old ordinary shareholders (500 000 – 1 875 00) 156250 –––––––– 500 ... shares of 1 each 675 000 7% Preference shares of 1 each 135000 Profit and loss account ( 573 000) –––––––– Net capital employed 2 370 00 –––––––– –––––––– Fixed asset...
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advanced financial accounting 7th edition_4 pptx

advanced financial accounting 7th edition_4 pptx

... be received after t years 5% 10% 15% 1 0.952 0.909 0. 870 2 0.9 07 0.826 0 .75 6 3 0.864 0 .75 1 0.658 4 0.823 0.683 0. 572 5 0 .78 4 0.621 0.4 97 CIMA, Financial Reporting, November 1995 (20 marks) 5.4 C ... 1981 and revised in 19 87. The 1 977 version was firmly rooted in the historical cost tradition while the 19 87 revision was relevant to both his- torical cost and current value...
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advanced financial accounting 7th edition_6 ppt

advanced financial accounting 7th edition_6 ppt

... 23 Financial Instruments: Hedge Accounting (2002) ● FRS 13 Derivatives and other Financial Instruments: Disclosure (1998) ● FRED 30 Financial Instruments: Disclosure and Presentation and Financial ... Transactions (1994, amended 1998) ● SSAP 21 Accounting for Leases and Hire Purchase Contracts (1984, amended 19 97) ● IAS 17 Leases (revised 19 97) ● G4+1 Discussion Paper Accoun...
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advanced financial accounting 7th edition_9 doc

advanced financial accounting 7th edition_9 doc

... and 375 in year 3. Then the expense that will be recognised in each of the three years is as given below. CU Year 1 430 × CU 377 .77 162 441 Year 2 400 × CU 377 .77 151 108 Year 3 375 × CU 377 .77 ... significant events which occur during this period. SSAP 17 Accounting for Post Balance Sheet Events The main principle underlying SSAP 17 Accounting for Post Balance Sheet Events, issued i...
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advanced financial accounting 7th edition_10 pptx

advanced financial accounting 7th edition_10 pptx

... tax – as per Table 12.2 15 5 (2) (7) (11) ––––– ––––– ––––– ––––– ––––– 577 577 577 577 578 ––––– ––––– ––––– ––––– ––––– Profit after tax 13 47 13 47 13 47 13 47 1346 ––––– ––––– ––––– ––––– ––––– ––––– ... 2000 2 000 Depreciation 76 76 76 76 76 ––––– ––––– ––––– ––––– ––––– 1924 1924 1924 1924 1924 ––––– ––––– ––––– ––––– ––––– Taxation Corporation tax @ 30% 8 562 572 579 584 58...
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advanced financial accounting 7th edition_11 doc

advanced financial accounting 7th edition_11 doc

... 10 434 7 278 3 034 121 1992 432 5 941 3 77 2 2 122 47 1993 526 7 063 5 690 1 162 211 1994 674 8 269 5 302 2 823 144 1995 505 32 600 25 524 6 6 17 459 1996 584 30 74 2 19 551 10 926 265 19 97 506 26 ... 265 19 97 506 26 829 10 923 15 583 323 1998 635 29 525 15 76 9 13 160 595 1999 493 26 163 16 220 9 592 351 2000 5 87 106916 40 074 65 570 1 272 Business combinations and goodwill c...
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advanced financial accounting 7th edition_15 docx

advanced financial accounting 7th edition_15 docx

... (note (vii)) 200 300 100 Retained profits 73 0 1011 281 ––––– ––––– ––––– ––––– 1930 2411 1 570 1 570 ––––– ––––– ––––– ––––– ––––– ––––– ––––– ––––– Example 17. 1 ▲ Chapter 16 · Overseas involvement ... 9.5 2.0 30 September 1993 9 1 .7 30 September 19 97 10 1.6 31 March 1998 10.5 1 .7 31 August 1998 11 1.8 30 September 1998 12 1.8 Requirements (a) Explain how the financial statements...
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advanced financial accounting 7th edition_19 pptx

advanced financial accounting 7th edition_19 pptx

... 4 500 4 500 Current cost reserve account 2 045 1 170 ––––––– ––––––– 6 545 5 670 Original loan 4 500 4 500 Additional loan 295 4 79 5 1 170 5 670 –––––– ––––––– –––––– ––––––– £11 340 £11 340 ––––––– ... Example 21.3. 18 Op. cit., Para. 7. 25. 19 Op. cit., Para. 7. 44. Chapter 20 · Current cost acounting 6 57 concept, which may be ‘operating capital maintenance’ or financial capital m...
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