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ACCA Paper F 7 Financial Reoirting F7FR Session14 d08

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¾ If it is not practicable to determine the period specific effects of an error on comparative information for prior periods presented, the entity shall restate the opening

¾ An entity shall present current and non-current assets and current and non-current liabilities as separate classifications on the face of the statement of financial position,

¾ When the cost model is used, the fair value of property, plant and equipment when this is materially different from the carrying

¾ Subsequent expenditure on an acquired in-process research and development project is accounted for like any cost incurred in the research of development phase of internally

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

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

If a business revalues its assets rather than carrying them at historic cost, this will usually increase capital employed and reduce profit before tax (due to higher

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