advanced financial accounting 7th edition 15 docx
advanced financial accounting 7th edition_15 docx
... method. (4 marks)ACCA, Advanced Financial Accounting, June 1993 (30 marks)16.5 The balance sheets of UK plc and its subsidiaries France SA and US Inc at 30 September1998 (the accounting date for ... Statements (revised 1992)● ASB Statement Operating and Financial Review (1993)● ED Revision of the Statement Operating and Financial Review (2002)The Accounting Standards Board has also attempted to ... criticism and suggest a possible solution to the perceived problem.ICAEW, Financial Accounting 2, July 1993 (13 marks)514 Part 2 · Financial reporting in practiceWorkings for consolidated balance sheet...
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advanced financial accounting 7th edition_3 pdf
... to replace 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 ... coterminous accounting period declares a dividend after the endof the holding company’s year end. (10 marks)ACCA, Advanced Financial Accounting, December 1992 (20 marks)72 Part 1 · The framework of financial ... traditional accounting model are lucidly and concisely set out by the Accounting Standards Committee in Accounting for the Effects of Changing Prices: a Handbook, published in 1986, and by theAccounting...
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advanced financial accounting 7th edition_4 pptx
... 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 ... of accounting has produced wider differences in practice than the computation of theamount at which stocks and work in progress are stated in financial accounts. This statementof standard accounting ... the accounting treatment oftangible fixed assets in the same order as is found in FRS 15 Tangible Fixed Assets, 8which wasissued in 1999. The main issues and related provisions of FRS 15 are...
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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 ... 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 ... –* Interest 18.0 + Redemption price 115. 0.190 Part 2 · Financial reporting in practiceHedge accounting comes into play when the application of the normal accounting ruleswould mean that the...
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advanced financial accounting 7th edition_7 pdf
... 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 ... adopted for accounting for operating leases and finance leases and, indetail, the policy for accounting for finance lease income;(b) the aggregate rentals receivable in respect of an accounting ... the requirements of accounting standards.6SIC 12 is an Interpretation of the Standing Interpretation Committee of, in this case, IAS 27 Consolidated Financial Statements and Accounting for Investments...
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advanced financial accounting 7th edition_9 doc
... are:296 Part 2 · Financial reporting in practiceSegmental reporting The financial statements of a company and the consolidated financial statements of a groupsummarise the results and financial position ... both standards.19Part B Extending the financial reporting envelope Accounting for post balance sheet eventsOne of the desirable characteristics of accounting reports discussed in Chapter ... turnover, results or net assets. 15 SSAP 25, Para. 41.Chapter 11 · Reporting financial performance 311Two or more parties are related parties when at any time during the financial period:(i) one...
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advanced financial accounting 7th edition_10 pptx
... Deferred Tax Accounting, ICAEW, London, 1985.P. Weetman (ed.), SSAP 15 Accounting for Deferred Taxation, ICAS, Edinburgh, 1992.In addition to the above, readers are referred to the latest edition ... recent edition is the 7th edition, edited by A. Wilson, M. Davies, M. Curtis and G. Wilkinson-Riddle, published by Butterworths Tolley in 2001. Therelevant chapter is 24.Chapter 11 · Reporting financial ... accounting standard.The international accounting standard: IAS 12Whereas the original IAS 12 Accounting for Taxes on Income (1979) permitted the use ofeither full or partial deferred tax accounting, ...
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advanced financial accounting 7th edition_11 doc
... 7500Plant and equipment 52000 13000Investments 66000 66000––––––– ––––––– 151 500 86500––––––– –––––––Current assets 150 00 150 00Creditors: Amounts falling due within one yearCreditors (13500) ... equity method of accounting. Theequity method, discussed in Chapter 15, is based on the principles of acquisition accounting and is therefore incompatible with the use of merger accounting. The ... the use of merger accounting is now extremely rare. As always, most busi-ness combinations will be acquisitions and the appropriate method of accounting will beacquisition accounting, as discussed...
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advanced financial accounting 7th edition_17 pdf
... n/aDebenture holders 1460 250 156 1 215. 625 265.625Trade creditors 930 – 1000 n/a n/aPreference shareholders – 250 186 28.125 78.125Ordinary shareholders – 500 373 56.250 156 .250Chapter 18 · Capital ... assets (150 0 + 180 – 180) 150 0––––––––––Share capital (1000 + 90 – 100) 990Share premium (200 + 90 – 20) 270–––––(Permanent capital) 1260Distributable profits (300 – 60) 240––––– 150 0––––––––––Example ... to the directors how the scheme will be fair to all relevant parties. (5 marks)ACCA, Advanced Financial Accounting, June 1992 (30 marks)18.7 Aztec plc was incorporated in 1968 as an importer...
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advanced financial accounting 7th edition_19 pptx
... isactually disclosed by financial statements. Thus, it is suggested that the use of NRVwould go some way to reducing the ‘expectation gap’ in financial reporting. 15 (b) The use of current ... 780––––– –––––Vehicles and equipmentCost 400 440Acc. depr. 250 150 300 140––––– –––––Investments, cost 200 200––––– ––––– 1150 1120Current assetsWork-in-progress 30 310Trade debtors 100 ... liabilitiesTrade creditors 50 70Proposed dividends 30 80––––– –––––80 60 150 470––––– ––––– ––––– –––––1210 159 010% Debentures 500 500––––– –––––£710 £1090–––– ––––––––– –––––Share...
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