The solutions manual for advanced financial accounting 2 docx
The solutions manual for advanced financial accounting_1 potx
... was £1000. The index stood at 100 at the beginning of the year and rose to 120 by the year end. Thus the real financial capital which has tobe maintained is £1000 × 120 /100 = £ 120 0. The profit ... allowed by s. 26 5, the maximum dividend is the excess of the realised revenue profits over net unrealised revenue losses, i.e. 23 00 – (20 0 – 100) = 22 00, sub-ject to the application of the asset ... 1 · The framework of financial reportingother words if, using the selected basis of valuation, the value of the assets at the time t0was£1000 and the value at the time t1£1500, is the profit...
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The solutions manual for advanced financial accounting_2 docx
... value in the financial statements for the year to 30 September 20 00. They wish toleave Property Two at its historical cost. They have no plans to revalue the other fixed assetsof the company, ... difference is in the basis for arriving at current value.1 12 Part 2 · Financial reporting in practiceestimated life of the asset; the ‘total’ cost of the asset is then £1 million plus the cost offinance, ... critical question is whether the asset isbeing held for sale or not. If the best thing the entity could do is sell the asset (but not replaceit) then the value to the business is the asset’s net realisable...
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The solutions manual for advanced financial accounting_3 ppt
... measured at the lower of the cost of performance and the cost of release.In other words the relief value of the liability to the business is found from the formula-tion in Figure 7.1.This formulation ... in November 19 92 at acost of £10m for the land and buildings (land element – £2m) and £5m for the plant.Asset lives were estimated at 50 years for the premises and 10 years for the plant; a fullyear’s ... explain the appropriate accounting treatment required for the yearended 30 November 1998 for each of the above projects. (6 marks)(b) Calculate and disclose the appropriate amounts for the financial...
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The solutions manual for advanced financial accounting_4 pot
... end balance(iv) – (v)£££££1 100.0 20 .0 120 .0 18.0 1 02. 0 2 1 02. 0 20 .4 122 .4 18.0 104.43 104.4 20 .9 125 .3 18.0 107.34 107.3 21 .5 128 .8 18.0 110.85 110.8 22 .2 133.0 133.0* –* Interest 18.0 + ... Accounting The objective of any standard based on FRED 23 , issued in May 20 02, would be to establishprinciples for the use of hedge accounting when accounting for financial instruments. FRED 23 proposes ... margin tocover the price paid for the option and other transaction costs, the purchaser of the optionwill gain because he or she could buy the shares at £4.50 and then sell them at the then cur-rent...
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The solutions manual for advanced financial accounting_6 potx
... Total££££ 20 X1 22 539 22 539 20 X2 24 793 22 54 27 047 20 X3 27 778 3967 20 02 33747 20 X4 30 000 6667 36 667Total 120 000 The expected rate of return on assets and the differences between the expected ... returns on assets for 20 X1 20 X2 20 X3 20 X4 the year£££ £Opening balance – 21 353 45 4 12 78 693 12% on opening balance – 2 5 62 5 449 9443Contributions to scheme 21 353 23 916 26 786 30 000Assets ... Interest on the present value of the obligation at the start of the year, 10% of 22 529 = 22 54. The present value of the obligation at 31 December 20 X2 is given by:£60000/1.1 2 = £49586which...
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The solutions manual for advanced financial accounting_8 pdf
... £000 £000 20 X1 (1 machine) 76 125 49 15 15 20 X2 (2 machines) 1 52 219 67 20 35 20 X3 (3 machines) 22 8 28 9 61 18 53 20 X4 (4 machines) 304 3 42 38 11 64 20 X5 (5 machines) 380 380 – – 64 20 X6 (5 machines) ... 25 Segmental reporting. The segmentalinformation for the year ended 30 June 20 02 is given below:Chapter 11 · Reporting financial performance 327 Europe America Africa Group 20 02 2001 20 02 2001 ... to 31. 12 Reversing difference Tax @30% Discount rate Deferred tax (discountedto 31. 12. 20X3)££%£ 20 X4 70 21 4.5 20 20 X5 334 100 4.4 92 20X6 5 32 160 4 .2 141 20 X7 680 20 4 4.0 174 20 X8 790 23 7 3.9...
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The solutions manual for advanced financial accounting_9 docx
... December 1997 (25 marks) 12. 2 The problem of accounting for deferred taxation is one that has been on the agenda of the Accounting Standards Board for some time. In December 20 00, the Accounting ... those of the other are shown at their historical cost values? Why shouldwe recognise goodwill for one company but not for the other?A further criticism could be made of the method in that the consolidated ... party for the period up to the date of the merger. Comparative amounts for the preceding financial year are also required. The standard also requires disclosure of the aggregate book values of the...
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The solutions manual for advanced financial accounting_10 ppt
... practice. 20 FRS 2, Para. 78e. 21 FRS 2, Paras 27 – 32. 22 This carrying value may be the cost of the investment if the restriction existed at the date of acquisition (FRS 2, Para. 27 ). 23 Certain other ... brought forward 22 8 000 +4 000 23 2 000–––––––– ––––––––Retained profits carried forward 27 2 400 27 2400–––––––– –––––––––––––––– ––––––––1– 2 }}Chapter 14 · Investments and groups 411which they ... areunquoted, the best approximation to the market price. 24 FRS 2, Para. 45. 25 FRS 3 Reporting Financial Performance, ASB, October 19 92, Para. 14. 26 See Chapter 5, pp. 99–100. 27 See Chapter...
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The solutions manual for advanced financial accounting_11 pdf
... 1) 120 0Tangible assets 25 000 22 000 20 000Investments (Note 2) 23900–––––––– –––––– ––––––48900 22 000 21 200Current assets:Stocks 8000 7000 7 500Debtors (Note 3)8500 720 0 7400Cash 900 600 500–––––– ... amounts, together with the effects of including them, as additional information to its own financial statements.In the former case, the treatment will be as illustrated above. In the the latter ... 150Plant and Machinery 22 0 510Investments 20 10––– –––640 670Current AssetsStock 24 0 28 0Debtors 170 21 0Bank 20 40––– ––– ––– –––c/f 430 640 530 670––– –––4 52 Part 2 · Financial reporting...
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