advanced financial accounting 7th edition 9 doc

... Financial reporting in practice Table 11.1 Illustration of profit and loss account format under FRS 3 Continuing operations Discontinued Total Total Acquisitions operations 199 3 199 3 199 3 199 3 ... and Related Information, June 199 7. 11 See 98 Financial Reporting Council, Annual Review, 199 8, p. 47. Available on the FRC website, www.frc.org.uk. 316 Part 2 · Financial reporting in...

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... securities 199 1 506 10 434 7 278 3 034 121 199 2 432 5 94 1 3 772 2 122 47 199 3 526 7 063 5 690 1 162 211 199 4 674 8 2 69 5 302 2 823 144 199 5 505 32 600 25 524 6 617 4 59 199 6 584 30 742 19 551 10 92 6 265 199 7 ... 4 59 199 6 584 30 742 19 551 10 92 6 265 199 7 506 26 8 29 10 92 3 15 583 323 199 8 635 29 525 15 7 69 13 160 595 199 9 493 26 163 16 220 9 592 351 2...

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... 199 0 10 2.4 30 September 199 2 9. 5 2.0 30 September 199 3 9 1.7 30 September 199 7 10 1.6 31 March 199 8 10.5 1.7 31 August 199 8 11 1.8 30 September 199 8 12 1.8 Requirements (a) Explain how the financial ... follows: Kroner to £1 1 January 198 5 10 30 June 199 1 10.5 30 September 199 1 10 31 December 199 1 9. 5 Average for 199 2 8 30 June 199 2 8 30 September 199 2 7.5 31 December 1...

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... 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 197 0s and 198 0s, ... coterminous accounting period declares a dividend after the end of the holding company’s year end. (10 marks) ACCA, Advanced Financial Accounting, December 199 2 (20 marks) 72 Part...

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... (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 ... the two locations for the year to 30 September 199 8, stating clearly the reasons for your answers. (9 marks) CIMA, Financial Reporting, November 199 7 (20 marks) Chapter 5 · Assets...

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... 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: ... balance (iv) – (v) £££££ 1 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 1 09. 8 16.0 93 .8 4 93 .8 18.8 112.6 16.0 96 .6 5 96 .6 19. 4* 116.0 116.0 † –...

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... ( 495 4) 1 Jan X2 2000 2868 (86) 31 Dec X2 (11) (97 ) 1 Jan X3 2000 (1000) 90 3 31 Dec X3 45 94 8 1 Jan X4 2000 (1000) 194 8 31 Dec X4 98 2046 1 Jan X5 (1023) 1023 31 Dec X5 52 1075 1 Jan X6 (10 49) ... 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 enti...

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... of turnover for the year by geographical segment UK 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 £000 Total sales 15000 20000 10000 8 000 ... profit before tax for the year by geographical segment UK 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 £000 Segment profit 3 00...

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... marks) ACCA, Financial Reporting Environment, June 199 6 (20 marks) 18.5 The Collapsible Chair Company Limited was incorporated in 197 2 and traded profitably until the 199 0s. During the early 199 0s the ... and that it could be made operational in 199 1 for a capital outlay of £75 000. The directors had been building up a short-term investment during 198 9– 199 0 to cover this capital ou...

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... 110/100 £ 39 600 less Opening stock, £6000 × 110 /90 7 333 Purchases, £30 000 × 110/100 33 000 ––––––– 40 333 less Closing stock, 90 000 × 110/100 9 900 30433 ––––––– ––––––– Gross profit 9 167 less ... 2200 Debtors 2640 Cash 1100 –––––– 95 90 Assets available at the end of the month Fixed assets 3500 Stock 2200 Debtors 2400 Cash 90 0 90 00 –––––– –––––– Shortfall 590 –––––– ––––––...

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