advanced financial accounting 7th edition 19 pptx
advanced financial accounting 7th edition_4 pptx
... (revised 199 3)● FRED 28 Inventories and Construction and Service Contracts (2002)● IAS 18 Revenue (revised 199 3)● SSAP 13 Accounting for Research and Development (revised 198 9)● SSAP 4 Accounting ... subject of SSAP12, which was issued in 197 7, amended in 198 1 and revised in 198 7. The 197 7 version wasfirmly rooted in the historical cost tradition while the 198 7 revision was relevant to both ... inanswer to requirement (b) (i) above. (6 marks)CIMA, Financial Accounting – UK Accounting Standards, November 2002 (20 marks)5.8 (a) Accounting practices for fixed assets and depreciation...
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advanced financial accounting 7th edition_10 pptx
... Analysis of turnover for the year by geographical segmentUK US Rest of Europe Total 199 7 199 6 199 7 199 6 199 7 199 6 199 7 199 6£000 £000 £000 £000 £000 £000 £000 £000Total sales 15000 20000 10000 8 000 ... profit before tax for the year by geographical segmentUK US Rest of Europe Total 199 7 199 6 199 7 199 6 199 7 199 6 199 7 199 6£000 £000 £000 £000 £000 £000 £000 £000Segment profit 3 000 6000 1500 1200 ... of net assets at end of year by geographical segmentUK US Rest of Europe Total 199 7 199 6 199 7 199 6 199 7 199 6 199 7 199 6£000 £000 £000 £000 £000 £000 £000 £000Segment net assets 15000 13500 6000...
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advanced financial accounting 7th edition_19 pptx
... Chambers, Accounting, Evaluation and Economic Behaviour, Prentice-Hall, Englewood Cliffs, N.J., 196 6;R.J. Chambers, ‘Second Thoughts on Continuously Contemporary Accounting , Abacus, September 197 0; ... Contemporary Accounting (CoCoA).7Making Corporate Reports Valuable, Kogan Page, London, 198 8.8J.C. Bonbright, The Valuation of Property, Michie, Charlottesville, Va., 193 7 (reprinted 196 5).Chapter ... Chartered Accountants of Scotland andKogan Page, London, 198 8.Beyond current cost accounting chapter21overviewChapter 21 · Beyond current cost accounting 671If we now turn our attention to the...
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advanced financial accounting 7th edition_20 pptx
... Current Cost Accounting, 622, 623ED 19 Accounting for Deferred Taxation, 348ED 21 Accounting for Foreign CurrencyTransactions, 477, 488ED 24 Current Cost Accounting, 622, 623ED 27 Accounting ... liquidity and financial structure. (10 marks)ACCA, Advanced Financial Accounting, December 199 1 (20 marks)21.6 ‘The recognition and correct treatment of holding gains in company financial statements ... 19 Deferred Taxation, 349FRED 20 Retirement Benefits, 248, 259, 269FRED 22 Revision of FRS 3 ‘Reporting Financial Performance’, 19, 20, 35, 278, 292–5FRED 23 Financial Instruments: Hedge Accounting, ...
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advanced financial accounting 7th edition_3 pdf
... historical cost accounting by current cost accounting as the mainbasis of accounting have failed, the debate has had a considerable impact on financial accounting practice. During the 197 0s and 198 0s, ... coterminous accounting period declares a dividend after the endof the holding company’s year end. (10 marks)ACCA, Advanced Financial Accounting, December 199 2 (20 marks)72 Part 1 · The framework of financial ... desirable tomake the maximum distribution. (7 marks)ICAEW, Financial Accounting II, December 198 5 (19 marks)70 Part 1 · The framework of financial reportingOpening position (100 units)Unit price...
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advanced financial accounting 7th edition_6 ppt
... of Transactions (199 4, amended 199 8)● SSAP 21 Accounting for Leases and Hire Purchase Contracts (198 4, amended 199 7)● IAS 17 Leases (revised 199 7)● G4+1 Discussion Paper Accounting for Leases: ... 4 Capital Instruments (199 3)● FRED 23 Financial Instruments: Hedge Accounting (2002)● FRS 13 Derivatives and other Financial Instruments: Disclosure (199 8)● FRED 30 Financial Instruments: ... capital leases or salestype leases. 178 Part 2 · Financial reporting in practice financial instruments, that includes both financial liabilities and financial assets. We will, forconvenience, continue...
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advanced financial accounting 7th edition_7 pdf
... latest edition is the 7th, published 2001. See Chapters 18 and 19. Questions9.1 The objective of FRS 5 – Reporting the substance of transactions, is to ensure that a reportingentity’s financial ... marks)CIMA, Financial Reporting – UK Accounting Standards, November 2001 (20 marks)9.3 Financial Reporting Standard 5 Reporting the Substance of Transactions requires an entity’s financial statements ... the financial statements. (8 marks)ACCA, Accounting and Audit Practice, December 199 4 (25 marks) 9.4 FRS 5 – Reporting the Substance of Transactions – requires that a reporting entity’s financial statements...
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advanced financial accounting 7th edition_9 doc
... · Financial reporting in practiceTable 11.1 Illustration of profit and loss account format under FRS 3Continuing operations Discontinued Total TotalAcquisitions operations 199 3 199 3 199 3 199 3 ... complies with both standards. 19 Part B Extending the financial reporting envelope Accounting for post balance sheet eventsOne of the desirable characteristics of accounting reports discussed ... (included onlyto show positioning) – –Profit for the financial year 29 7Dividends (8) (1)Retained profit for the financial year 21 6 199 3 199 2Earnings per share 39p 10pAdjustments xp xp[to...
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advanced financial accounting 7th edition_11 doc
... securities 199 1 506 10 434 7 278 3 034 121 199 2 432 5 941 3 772 2 122 47 199 3 526 7 063 5 690 1 162 211 199 4 674 8 269 5 302 2 823 144 199 5 505 32 600 25 524 6 617 459 199 6 584 30 742 19 551 10 ... Assets (199 7)● FRS 11 Impairment of Fixed Assets and Goodwill (199 8) ● IAS 22 Business Combinations (revised 199 8)● IAS 36 Impairment of Assets (199 8)● IAS 38 Intangible Assets (199 8)Business ... 199 8.M.C. Miller, ‘Goodwill – an aggregation issue’, The Accounting Review, April 197 3.R. Perrier (ed.), Brand Valuation, 3rd edn, Interbrand, Premier Books, London, 199 7.H.R. Schwencke, Accounting...
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advanced financial accounting 7th edition_15 docx
... 199 0 10 2.430 September 199 2 9.5 2.030 September 199 3 9 1.730 September 199 7 10 1.631 March 199 8 10.5 1.731 August 199 8 11 1.830 September 199 8 12 1.8Requirements(a) Explain how the financial ... follows:Kroner to £11 January 198 5 1030 June 199 1 10.530 September 199 1 1031 December 199 1 9.5Average for 199 2 830 June 199 2 830 September 199 2 7.531 December 199 2 7In determining the appropriate ... (revised 199 6)● IAS 7 Cash Flow Statements (revised 199 2)● ASB Statement Operating and Financial Review (199 3)● ED Revision of the Statement Operating and Financial Review (2002)The Accounting...
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