Advanced financial Accounting 7th ed richard lewis and david pendrill

... 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) 91 PART Financial reporting ... 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...

Ngày tải lên: 20/06/2014, 18:20

... investment properties; (5 marks) (c) the accounting treatment of investment properties in published financial statements (8 marks) CIMA, Advanced Financial Accounting, May 1991 (15 marks) 5.3 X ... in answer to requirement (b) (i) above (6 marks) CIMA, Financial Accounting – UK Accounting Standards, November 2002 (20 marks) 5.8 (a) Accounting practices for fixed assets and de...

Ngày tải lên: 20/06/2014, 18:20

... CIMA, Financial Accounting – UK Accounting Standards, May 2002 (20 marks) 175 chapter Financial instruments overview In this chapter we deal with capital instruments and the broader category of financial ... FRED 23 Financial Instruments: Hedge Accounting (2002) FRS 13 Derivatives and other Financial Instruments: Disclosure (1998) FRED 30 Financial Instruments: Disclosure an...

Ngày tải lên: 20/06/2014, 18:20

... Accounting policies The accounting policies adopted for operating leases must be stated Accounting for finance leases by lessors – general principles The provisions of SSAP 21 regarding the accounting ... marks) CIMA, Financial Reporting – UK Accounting Standards, November 2001 (20 marks) 9.3 Financial Reporting Standard Reporting the Substance of Transactions requires an entity...

Ngày tải lên: 20/06/2014, 18:20

... note to the financial statement The note must also state the date of the start of the financial year of the acquired undertaking and provide information relating to the previous accounting period ... 11 · Reporting financial performance time, adds to the greater clarity of financial statements and indicates the fact that far less emphasis is now being given to realisation in financ...

Ngày tải lên: 20/06/2014, 18:20

... analysis purposes CIMA, Financial Reporting – UK Accounting Standards, November 2002 (20 marks) 327 328 Part · Financial reporting in practice 11.12 FRS 3, Reporting Financial Performance, requires ... international accounting standard The international accounting standard: IAS 12 Whereas the original IAS 12 Accounting for Taxes on Income (1979) permitted the use of either full...

Ngày tải lên: 20/06/2014, 18:20

... helpful to the readers of financial statements (7 marks) CIMA, Financial Accounting – UK Accounting Standards, May 2002 (20 marks) 12.4 Explain how the requirements of FRS 18, Accounting policies, ... Income Taxes.) ACCA, Financial Reporting Environment, December 1997 (25 marks) 12.2 The problem of accounting for deferred taxation is one that has been on the agenda of the Accou...

Ngày tải lên: 20/06/2014, 18:20

... each of the three subsidiaries would be dealt with in the consolidated financial statements of JKL plc CIMA, Advanced Financial Accounting, May 1994 (15 marks) 16.2 You are the consolidation accountant ... method (4 marks) ACCA, Advanced Financial Accounting, June 1993 (30 marks) 16.5 The balance sheets of UK plc and its subsidiaries France SA and US Inc at 30 September 1998 (the...

Ngày tải lên: 20/06/2014, 18:20

... the accounting requirements for a public listed company when it purchases its own shares; (9 marks) (b) six advantages of a company purchasing its own shares (6 marks) CIMA, Advanced Financial Accounting, ... briefly to the directors how the scheme will be fair to all relevant parties (5 marks) ACCA, Advanced Financial Accounting, June 1992 (30 marks) 18.7 Aztec plc was incorporat...

Ngày tải lên: 20/06/2014, 18:20

... values in financial statements However, in view of the earlier experience of the ASC with the introduction of current cost accounting and the desire to achieve an international convergence in accounting ... surrender the policy The basic elements of current cost accounting We are now in a position to introduce the basic elements of current cost accounting In order to be able to conc...

Ngày tải lên: 20/06/2014, 18:20

... transactions, 234–5 financial accounting, see accounting financial capital maintenance, 66, 67, 642, 663–5, 672, 687 financial instruments, 160, 176–89, 191–201, 307 definitions, 176–7, 195 Financial Instruments ... Current Cost Accounting, 622, 623 ED 19 Accounting for Deferred Taxation, 348 ED 21 Accounting for Foreign Currency Transactions, 477, 488 ED 24 Current Cost Acco...

Ngày tải lên: 20/06/2014, 18:20

... SeaLine should report in its current financial statements Chapter 01 Intercorporate Acquisitions and Investments in Other Entities Answer Key Multiple Choice Questions 1-16 Chapter 01 - Intercorporate ... $227,000) Retained earnings balance = $105,000 1-34 Chapter 01 - Intercorporate Acquisitions and Investments in Other Entities AACSB: Analytic AICPA:...

Ngày tải lên: 23/11/2016, 09:52

... Prepare a consolidated balance sheet immediately following the acquisition 3-16 Chapter 03 - The Reporting Entity and Consolidated Financial Statements Chapter 03 The Reporting Entity and Consolidated ... the year under the proprietary theory approach? A $210,000 B $202,000 C $160,000 D $200,000 3-6 Chapter 03 - The Reporting Entity and Consolidate...

Ngày tải lên: 23/11/2016, 09:52

... form as of December 31, 2008 6-35 Chapter 06 - Intercompany Transfers of Services and Noncurrent Assets Eliminating entries: 6-36 Chapter 06 - Intercompany Transfers of Services and Noncurrent ... 31, 2009: 6-39 Chapter 06 - Intercompany Transfers of Services and Noncurrent Assets AACSB: Analytic AICPA: Measurement 6-40 Chapter 06 - Intercompany...

Ngày tải lên: 23/11/2016, 10:02