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CIMA Study Systems 2006: Financial Analysis by Catherine Gowthorpe

By Catherine Gowthorpe

The 2006 variation of CIMA's respectable learn platforms were up-to-date to mirror adjustments within the syllabus. monetary research has been written by way of the examiners to completely replicate what might be proven within the examination. up to date to include legislative and syllabus alterations, the 2006 examine platforms supply entire research fabric for the might and November 2006 assessments. the recent variation continues the preferred loose-leaf structure and comprises: * perform questions all through * entire revision part * subject summaries * instructed examining articles from various journals * may well 2005 Q & A's * The professional research platforms are the one learn fabrics recommended by way of CIMA * up-to-date to mirror adjustments within the syllabus with key sections written via examiners * whole built-in package deal incorporating syllabus information, complete textual content, suggested articles, revision courses and huge query perform

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Extra resources for CIMA Study Systems 2006: Financial Analysis

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Measurement can be direct, that is, at the fair value of the goods or services received, or indirect, that is, by reference to the fair value of the equity instruments granted. In this latter case, fair value should be measured at the date of grant. 4 IFRS 3 Business combinations This standard was issued on 31 March 2004. It replaced IAS 22 Business combinations. Because 35% of the Financial Analysis syllabus relates to group accounting, the provisions of the new standard are of great significance.

X3 (10% ϫ $39,000 ϭ $3,900). 2. 1 THE CONSOLIDATED BALANCE SHEET 1 The minority interest in the net assets of the subsidiary is shown as one figure separately from issued capital and reserves of the group. Where the subsidiary is not wholly owned then the goodwill calculation is the difference between the cost of the investment and the group share of the net assets of the subsidiary at the date of acquisition. Remember that the net assets at the date of acquisition are the same as the issued capital plus the pre-acquisition reserves.

Reprinted with the kind permission of the author. The International Accounting Standards Board published 13 revised standards on 18 December last year [December 2003] as part of its improvements project. The project was undertaken to raise the quality and consistency of financial reporting. The project removed a number of options contained in IASs whose existence reduced comparability; it did not consider the fundamental basis of accounting in each standard. The 13 standards cover a wide variety of topics and should be applied for periods beginning on or after 1 January 2005.

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