ACCA Paper F 7 Financial Reoirting F7FR Session10 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 After initial recognition, an entity that chooses the cost model shall measure all of its investment property using the cost model in IAS 16 Property, Plant and Equipment, that is
The consolidated financial statements include those companies in which Bayer AG directly or indirectly has a majority of the voting rights (subsidiaries) or from which it is able
¾ prepare a consolidated statement of financial position for a simple group dealing with pre and post acquisition profits, non-controlling interests
change in capital structure was a 1 for 2 rights issue, on 1 July 2008, at $7 per share when the market value of the shares was $10 (IGNORE THE BONUS. ISSUE IN b AND THE ISSUE
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