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CIMA Official Learning System Financial Management, Sixth by Luisa Robertson

By Luisa Robertson

CIMA reputable studying structures are the€only€textbooks suggested by way of CIMA as center reading.€ Written by way of the CIMA examiners, markers and teachers, they in particular arrange scholars to move the CIMA tests first time. . absolutely up-to-date to mirror the 2010 syllabus, they're full of gains to augment studying, together with: . - step-by-step assurance at once associated with CIMA's studying results . - absolutely revised Read more...

content material: entrance conceal; F2 --
monetary administration; Copyright web page; Contents; The CIMA studying procedure; bankruptcy 1 creation to F2 monetary administration; bankruptcy 2 Accounting for Investments; bankruptcy three The Consolidated assertion of monetary place; bankruptcy four The Consolidated source of revenue Statements of accomplished source of revenue and alterations in fairness; bankruptcy five affiliates and Joint Ventures; bankruptcy 6 Consolidated assertion of money Flows; bankruptcy 7 adjustments to staff buildings; bankruptcy eight foreign currency echange Translations; bankruptcy nine complicated workforce buildings; bankruptcy 10 Substance Over Form.
summary: CIMA authentic studying structures are the€only€textbooks advised via CIMA as center reading.€ Written via the CIMA examiners, markers and academics, they in particular organize scholars to move the CIMA checks first time. . totally up-to-date to mirror the 2010 syllabus, they're filled with gains to augment studying, together with: . - step-by-step assurance at once associated with CIMA's studying results . - totally revised examples and case reviews . - large query perform to check wisdom and figuring out . - built-in readings to extend figuring out of key thought . - co

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Additional info for CIMA Official Learning System Financial Management, Sixth Edition

Example text

It is also, however, possible that intragroup balances arise because one group entity holds loans or preference shares in another group entity. Changes brought about by IAS 32 Financial Instruments: Presentation regarding classifications of financial instruments resulted in the majority of preference shares being classified as loan instruments (liabilities) rather than equity instruments (this is explained in more detail in Chapter 11 of this Learning System. This means that loans and preference shares in practice are likely to be dealt with in the same way.

It is quite likely that the assets recognised in the statement of financial position do not represent all the assets of the firm but intangibles such as good reputation and customer loyalty may be worth something to the purchaser. The difference between the cost of investment and the fair value of the net assets acquired is known as goodwill on acquisition. The requirements of IFRS 3 relating to the recognition of goodwill were discussed in Chapter 2. C C acquired 100% of the equity share capital of D on 31 December 20X2.

4. At the year end there was no liability outstanding in respect of loan interest or preference share dividends payable. 5. It is the group’s policy to value non-controlling interests at acquisition at its proportionate share of the fair value of the subsidiary’s identifiable net assets. X2. FINANCIAL MANAGEMENT The following points are important: 1. C owns 75% of the ordinary shares, 40% of the preference shares and 50% of the borrowings in D. Only the ordinary shares are relevant for determining C’s interest in its subsidiary.

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