advanced financial accounting 7th edition 6 ppt

... be received after t years 5% 10% 15% 1 0.952 0.909 0.870 2 0.907 0.8 26 0.7 56 3 0. 864 0.751 0 .65 8 4 0.823 0 .68 3 0.572 5 0.784 0 .62 1 0.497 CIMA, Financial Reporting, November 1995 (20 marks) 5.4 C & R ... calculated in answer to requirement (b) (i) above. (6 marks) CIMA, Financial Accounting – UK Accounting Standards, November 2002 (20 marks) 5.8 (a) Accounting practic...

Ngày tải lên: 20/06/2014, 18:20

... 88.0 17 .6 105 .6 16. 0 89 .6 2 89 .6 17.9 107.5 16. 0 91.5 3 91.5 18.3 109.8 16. 0 93.8 4 93.8 18.8 112 .6 16. 0 96. 6 5 96. 6 19.4* 1 16. 0 1 16. 0 † – * Includes rounding adjustment. † Interest 16. 0 + Redemption ... +100 – 20(2.99 06) – 100(0.4019) = +100 – 59.8 – 40.2 = 0 B +88 – 16a 5 – 100v 5 = +88 – 16( 2.99 06) – 100(0.4019) = +88 – 47.8 – 40.2 = 0 C +100 – 18a 5 – 115v 5 = +10...

Ngày tải lên: 20/06/2014, 18:20

... segment UK US Rest of Europe Total 1997 19 96 1997 19 96 1997 19 96 1997 19 96 £000 £000 £000 £000 £000 £000 £000 £000 Segment profit 3 000 60 00 1500 1200 60 00 5000 10500 12200 Common costs (500) (400) –––––– ... 2000 2000 2 000 Depreciation 76 76 76 76 76 ––––– ––––– ––––– ––––– ––––– 1924 1924 1924 1924 1924 ––––– ––––– ––––– ––––– ––––– Taxation Corporation tax @ 30% 8 562 57...

Ngày tải lên: 20/06/2014, 18:20

... cit., Para. 6. 16. 13 Op. cit., Para. 6. 4. 14 Op. cit., Para. 6. 11. 15 Op. cit., Para. 6. 20(b). In the previous two chapters we examined the attempts of the ASC to design a system of accounting ... ––––––– 6 545 5 67 0 Original loan 4 500 4 500 Additional loan 295 4 795 1 170 5 67 0 –––––– ––––––– –––––– ––––––– £11 340 £11 340 ––––––– ––––––– ––––––– ––––––– Debt-to-equity rati...

Ngày tải lên: 20/06/2014, 18:20

... methods, 4 86 514, 515, 5 16 and cash flow statement, 5 46 current cost accounting, 27, 61 9, 62 1, 62 2, 62 3–4, 64 4 65 , 66 6–9, 67 6 ASB and, 20, 66 6, 68 6–8 combining with CPP, 66 6, 66 9– 76, 68 7, 68 8 costs ... 68 8 costs of, 66 9, 68 6 real terms, 66 6, 66 9– 76, 68 7, 68 8 current cost adjustments, 64 9, 65 7, 66 1 current cost reserve account, 66 2 curre...

Ngày tải lên: 20/06/2014, 18:20

... to replace 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 ... 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) 72 Part 1...

Ngày tải lên: 20/06/2014, 18:20

... 2) ( 16 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 ... X0 (68 8) (64 23) 1 Jan X1 2000 (4423) 31 Dec X1 (531) (4954) 1 Jan X2 2000 2 868 ( 86) 31 Dec X2 (11) (97) 1 Jan X3 2000 (1000) 903 31 Dec X3 45 948 1 Jan X4 2000 (1000) 1948 31 Dec...

Ngày tải lên: 20/06/2014, 18:20

... are: 2 96 Part 2 · Financial reporting in practice Segmental reporting The financial statements of a company and the consolidated financial statements of a group summarise the results and financial ... P4 L6 B L 16 P1 P2 P3 P4 L6 (L = Loss, P = Profit) To oversimplify, let us suppose that series A represents the ‘truth’ but B represents the results of the company if an excess provi...

Ngày tải lên: 20/06/2014, 18:20

... securities 1991 5 06 10 434 7 278 3 034 121 1992 432 5 941 3 772 2 122 47 1993 5 26 7 063 5 69 0 1 162 211 1994 67 4 8 269 5 302 2 823 144 1995 505 32 60 0 25 524 6 617 459 19 96 584 30 742 19 551 10 9 26 265 1997 ... 459 19 96 584 30 742 19 551 10 9 26 265 1997 5 06 26 829 10 923 15 583 323 1998 63 5 29 525 15 769 13 160 595 1999 493 26 163 16 220 9 592 351 2000 587 1 069 1...

Ngày tải lên: 20/06/2014, 18:20

... 000 ––––––––– Net current assets (see note (b)) Home Country plc 51 66 6 Overseas Inc. 120 000 171 66 6 ––––––––– ––––––––– 935 66 6 less Long-term loans Home Country plc 233 333 Overseas Inc. 200 ... company’s own balance sheet (see (D)) 133 66 6 less Exchange gain on equity investment included in above figure (see this section above) 25 000 –––––––– 108 66 6 Overseas Inc. Share of post...

Ngày tải lên: 20/06/2014, 18:20