ACCA Paper F 7 Financial Reoirting F7FR Session05 d08
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Except for investments in equity instruments that do not have a quoted market price in an active market and whose fair value cannot be reliably measured, any financial asset
¾ prepare a consolidated statement of financial position for a simple group dealing with pre and post acquisition profits, non-controlling interests
This will give an annual impairment of goodwill of $20,000 which will be charged as an expense in the current years statement of comprehensive income.. The previous
The lease term is six-years (because it is almost certain that Orlick will contract to lease the asset for the secondary period) which is equal to the useful life of
The reduction of closing inventory in the consolidated statement of comprehensive income would reduce the profit for the year and hence the accumulated profit/retained earnings
The consolidated statement of comprehensive income shows the income generated by the group’s resources (= net assets in consolidated statement of
¾ Where the share of the associate’s net assets acquired at fair value are in excess of the cost of investment, the difference is included as income in determining the investor’s
¾ The basic EPS calculation is made by dividing the profit (or loss) relating to the ordinary shareholders by the weighted average number of ordinary shares outstanding in the
