Answers Diploma in International Financial Reporting June 2013 Answers and Marking Scheme Marks 1 Consolidated statement of financial position of Alpha at 31 March 2013 ASSETS Non-current assets: Property‚ plant and equipment (280‚000 + 225‚000 + 19‚250 (W1) + 6‚000 (W1) + 6‚120 (W7)) Intangible assets (W1) Goodwill (W2) Investment in Gamma (W9) Other investments $’000 536‚370 6‚000 89‚000 77‚120 40‚000 –––––––––– 748‚490 –––––––––– 137‚500 103‚000 25‚000 –––––––––– 265‚500 ––––––––––
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List of references 1. A relationship between CSR and Financial performance [online]. Retrieved from： http://www.springerlink.com/content/k32h077257618274/ 2. Berenbeim‚ R. (1987) ‘Corporate Ethics’‚ The Conference Board (New York)‚ pp. 3. 3. Carroll’ CSR theory[online]. Retrieved from: http://www.cbe.wwu.edu/dunn/rprnts.pyramidofcsr.pdf 4. Carroll‚ A.B (1991) ‘The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders’‚ Business
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ACCA Paper P5 Advanced Performance Management Class Notes June 2011 © The Accountancy College Ltd‚ January 2011 All rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system‚ or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without the prior written permission of The Accountancy College Ltd. 2 Contents PAGE INTRODUCTION TO THE PAPER 5 FORMULAE & TABLES PROVIDED IN THE EXAMINATION
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ACCA P1 Governance‚ Risk & Ethics ExPress Notes Chapter 1 Some Key Points to DO at Paper P1 START The Big Picture • • • Use mnemonics to help recall lists of facts (but then apply them – see below!) Prioritise the three areas of the syllabus within your study: Give more time to studying corporate governance than the other two areas‚ since there is more detail in this area to be learned. But make sure that you know all three areas well before the exam. You will not pass with expert knowledge
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SAMPLE ANSWER FORMAT Oak Industries‚ Inc. Case – sample answer 1. Is it unethical for a company to intentionally understate its earnings? Why or why not? Yes‚ it is clearly unethical to intentionally understate earnings since the management makes representations that the financial statements are complete and accurate. It is obvious that intentionally understating earnings is done to allow the company to later overstate earnings by using falsified reserves to cover the inadequate
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where and how health care related resources should be spent‚ “cost-per-QALY” is one of them that have received considerate academic attention over the last few decades (Alder‚ 2006). As such‚ it is key to investigate if this particular criteria has a legitimate weight in this allocation decision process‚ and if so‚ within which boundaries. To do so‚ in a first section I will briefly define
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Date Delivery Performance to Customer - by Quality Customer satisfaction rate Customer retention rate Internal Business Processes Number of Activities Accident Ratios Equipment Effectiveness Innovation and Learning New innovations Training per employee Internal Promotions % Employee Turnover Under each perspective we should have a Goal; a Measure; and a Statistic E.g. under the Financial
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ACCA 205 FINAL PRACTICE QUESTIONS 1. The expected sales for Uptown Clothing in the month of May are shown in the table below. Chelsea Rogers‚ the owner‚ gives credit to a select group of customers (20 percent of sales)‚ but all others must pay cash. Of Chelsea’s credit customers‚ 80 percent pay her the month after the sale and 20 percent pay the following month. Chelsea pays cash for 10 percent of her purchases. The other 90 percent she pays off by the end of the next month. Chelsea’s
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ACCA Paper F4 (GLO) Corporate and Business Law For exams in 2012 Notes theexpgroup.com ExPress Notes ACCA F4 (GLO) Corporate and Business Law Page | 2 © 2012 The ExP Group. Individuals may reproduce this material if it is for their own private study use only. Reproduction by any means for any other purpose is prohibited. These course materials are for educational purposes only and so are necessarily simplified and summarised. Always obtain expert advice on any specific issue. Refer to our
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