Financial Training Course Financial Accounting 9 pptx

... Discontinued Total Total Acquisitions operations 199 3 199 3 199 3 199 3 199 2 as restated £ million £ million £ million £ million £ million Turnover 550 50 175 775 690 Cost of sales (415) (40) (165) (620) ... 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. 282 Part 2 · Financial repo...

Ngày tải lên: 21/06/2014, 18:20

... ––––– Net current assets 91 0 1240 ––––– ––––– 291 0 3 890 less Long-term loans (note (v)) 600 1000 400 ––––– ––––– 2 310 2 890 less Deferred taxation (note (vi)) 380 4 79 99 ––––– ––––– 193 0 2411 ––––– ––––– ... 1 (revised 199 6) required the use of eight headings but this has itself been revised by FRS 9 Accounting for Associates and Joint Ventures, which was issued in November...

Ngày tải lên: 21/06/2014, 18:20

... 567 Consolidated balance sheets at 30 September 199 9 30 September 199 8 £ million £ million £ million £ million b/f 1 29 345 97 3 69 Net current assets 1 29 97 ––– ––– 474 466 Creditors falling due after ... reserve – 20 Profit and loss account 199 122 ––– ––– 299 242 ––– ––– ––– ––– Notes to the financial statements: Note 1 – other operating expenses 199 9 199 8 £ million £ million...

Ngày tải lên: 21/06/2014, 18:20

... 500 Sales, £(1 July X7) 2750 × 2 97 9 9 4 79 –––––– less Cost of sales Opening stock, £(30 Sep X6) 3300 × 3 99 9 Purchases, £(31 Mar X7) 4400 × 5 200 –––––– 9 199 less Closing stock, £(30 Sep X6) ... ICAEW (July 197 7) Hyde guidelines published (November 197 7) ED 24 published (April 197 9) SSAP 16 published (March 198 0) ED 35 published (July 198 4) SSAP 16 made non-mandatory (June 1...

Ngày tải lên: 21/06/2014, 18:20

... ( 199 9) While SSAP 21 remains in force, the battle continues. In 199 9 the ASB published another discussion paper produced by the G4+1 group, Leases: Implementation of a New Approach. The 199 9 ... (1023) (10 49) (26) (1230) 7 4244 62 (97 8) (1023) (10 49) (26) (1230) 8 Deferred tax (3556) 4 69 9 89 1023 10 49 26 – 9 Net profit £688 £531 £11–––£1230 Chapter 9 · Substance over form an...

Ngày tải lên: 21/06/2014, 18:20

... 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...

Ngày tải lên: 21/06/2014, 18:20

... 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 ... 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 2000 587 10 691 6 40...

Ngày tải lên: 21/06/2014, 18:20

... 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 ... 199 7. M. Wyatt, Company Acquisition of Own Shares, 4th edn, Financial Times Pitman Publishing, London, 199 5. M. Wyatt, ‘Purchase of own shares’, Accountants Digest, No. 376, ICAEW,...

Ngày tải lên: 21/06/2014, 18:20

... kwakchris@deanza.edu .) Advisory Prerequisite: Financial, Managerial, and all Intermediate Accounting course series. COURSE DESCRIPTION Introductory level of Financial Audit encompasses many principles ... yourself with course web site areas, especially course content area. 4. Please bookmark this course site (PageOut site) so that you can go directly to the site th...

Ngày tải lên: 20/06/2014, 06:20

... this course. 2.4 Relationship of this course to other course offerings This course aims to give an overview of the risks faced by financial institutions and how they can be managed. The course ... changes to courses and programs within the School are communicated to subsequent cohorts of students’. MFIN6205 – Financial Risk Management for Financial Institutions Page 7...

Ngày tải lên: 20/06/2014, 14:20