Learning Financial Accounting Theory 7 pptx
CURRENT ISSUES BEFORE THE FINANCIAL ACCOUNTING STANDARDS BOARD pptx
... 000000 PO 00000 Frm 000 27 Fmt 6633 Sfmt 6602 74 850.TXT HCOM1 PsN: HCOM1 U . S . GOVERNMENT PRINTING OFFICE WASHINGTON : 74 –850PS 2001 CURRENT ISSUES BEFORE THE FINANCIAL ACCOUNTING STANDARDS BOARD HEARING BEFORE ... 6602 74 850.TXT HCOM1 PsN: HCOM1 3 C O N T E N T S Page Testimony of: Jenkins, Edmund L., Chairman, Financial Accounting Standards Board 14 Leisenring, James J.,...
Ngày tải lên: 15/03/2014, 22:20
advanced financial accounting 7th edition_4 pptx
... be received after t years 5% 10% 15% 1 0.952 0.909 0. 870 2 0.9 07 0.826 0 .75 6 3 0.864 0 .75 1 0.658 4 0.823 0.683 0. 572 5 0 .78 4 0.621 0.4 97 CIMA, Financial Reporting, November 1995 (20 marks) 5.4 C ... 1981 and revised in 19 87. The 1 977 version was firmly rooted in the historical cost tradition while the 19 87 revision was relevant to both his- torical cost and current value...
Ngày tải lên: 20/06/2014, 18:20
advanced financial accounting 7th edition_10 pptx
... tax – as per Table 12.2 15 5 (2) (7) (11) ––––– ––––– ––––– ––––– ––––– 577 577 577 577 578 ––––– ––––– ––––– ––––– ––––– Profit after tax 13 47 13 47 13 47 13 47 1346 ––––– ––––– ––––– ––––– ––––– ––––– ... 2000 2 000 Depreciation 76 76 76 76 76 ––––– ––––– ––––– ––––– ––––– 1924 1924 1924 1924 1924 ––––– ––––– ––––– ––––– ––––– Taxation Corporation tax @ 30% 8 562 572 579 584 58...
Ngày tải lên: 20/06/2014, 18:20
advanced financial accounting 7th edition_19 pptx
... 4 500 4 500 Current cost reserve account 2 045 1 170 ––––––– ––––––– 6 545 5 670 Original loan 4 500 4 500 Additional loan 295 4 79 5 1 170 5 670 –––––– ––––––– –––––– ––––––– £11 340 £11 340 ––––––– ... Example 21.3. 18 Op. cit., Para. 7. 25. 19 Op. cit., Para. 7. 44. Chapter 20 · Current cost acounting 6 57 concept, which may be ‘operating capital maintenance’ or financial capital m...
Ngày tải lên: 20/06/2014, 18:20
advanced financial accounting 7th edition_20 pptx
... 3 67, 374 –5, 376 , 414, 419 FRS 7 Fair Values in Acquisition Accounting, 3 67, 377 , 381, 412–14, 430 FRS 8 Related Party Disclosures, 309–13 FRS 9 Accounting for Associates and Joint Ventures, 377 , ... ––––– 1025 175 0 Depreciation (1500) 175 0 (2561) 2000 (29 27) ––––– ––––– 1025 175 0 Current assets Stock 70 0 175 0 72 1 2000 824 ––––– ––––– 170 0 175 0 Debtors 1050 – 1050 200...
Ngày tải lên: 20/06/2014, 18:20
