By paul Rodgers
CIMA examination perform Kits consolidate studying via delivering an intensive financial institution of perform questions. each one resolution presents a close research of the proper solution and highlights why the choices are wrong. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision direction. It vitamins the professional CIMA research structures and CIMA Revision playing cards with a wealth of extra questions and fabric centred basically on utilizing what has been learnt to passing the examination. CIMA examination perform Kits aid scholars arrange with self belief for examination day, and to go the hot syllabus first time. * is helping CIMA scholars to arrange and move the recent syllabus first time * perform utilising and exhibiting wisdom so CIMA examiners can award you marks * presents labored solutions to completely clarify the right kind solution, and research of unsuitable solutions - assisting CIMA scholars stay away from universal pitfalls
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Additional info for CIMA Exam Practice Kit: Financial Analysis
During the current year goods purchased by Oval plc were sold to Round plc at their original cost of £5 million, and the outstanding liability settled prior to the year end. Also prior to the year end they were sold again to an external customer for £8 million. These transactions have been fully recorded in the books of each individual company. (4 marks) (Total ؍10 marks) The Consolidated Balance Sheet: The Basics 17 Question 2 – Orchid plc Orchid plc purchased 30,000 shares in Stick Ltd on 1 January 20X0 when the accumulated reserves of the latter were £76,000.
Investments in preferred shares and loans • Intra-group borrowing will create an intra-group finance cost which must be cancelled on consolidation. • An investment in the preferred stock of S has two consequences for the consolidated income statement 1 Preferred dividends received or receivable from S for the period must be eliminated on consolidation. 2 Minority interests must be calculated in two parts; separately identifying those components attributable to ordinary and preferred shares. Intra-group trading and unrealised profits • Intra-group trading must be eliminated in full.
Share of profits in associates will be reduced by £7,500. Minority interests will not be affected by the unrealised profit. 8 A client has approached you and asked for a brief outline of the different methods available for the implementation of proportional consolidation. Briefly describe the options available. 9 Toad plc has two subsidiaries, Frog Ltd and Newt Ltd, plus a 30% stake in Sala Ltd. The companies regularly trade with each other, and at the balance sheet date the following intercompany current account balances were recorded.