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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ANALYSIS REPORT THE BUSINESS AND FINANCIAL PERFORMANCE OVER A THREE YEARS PERIOD OF LUCKY CEMENT LIMITED Provided by :- Muhammad Hatif Sajjad Dar ACCA Globe | Extended | (http://www.facebook.com/groups/accaglobeextended/) Spread The Word!!! Words: 1 Contents Page No. 1. Project objectives and overall research approach 1.1 Topic & Organization chosen and Reason for selection 1.2 Objectives and research questions 1.3 An explanation of overall research approach 2. 3. Information
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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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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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up to 2. She was …………… dressed with fine furs and jewels. A) expensive B) more expensive C) expensively D) most expensive E) less expensive 3. If an equilateral triangle has two sides both measuring 4cm‚ what will be the length of the third side? A) 8 cm B) 2 cm C) 6 cm D) 1 cm E) 4 cm 4. Why did you …………… that book home without asking me? A) remove B) take C) get D) touch E) receive 5. I asked my friend to …………… me 10 pounds. A) borrow B) withdraw C) lend E) allow D) take 6. He’s worked for
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PAPER P5 DECEMBER 2011 REVISION PERFORMANCE MEASUREMENT (1) FINANCIAL PERFORMANCE: GROWTH: Revenue / Profits / EBITDA / Market Share PROFITABILITY: Absolute profit / ROCE / Profit margin GEARING: Gearing ratio LIQUIDITY: Current ratio / Net cash flow SHAREHOLDERS: EPS / Share price / PE ratio Always comment on any significant changes (e.g. new issue of shares) and likely reasons/effects (e.g. new investment - therefore possibly more profit in the
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List of Theory Topics = PAPER F9 CAPITAL INVESTMENT APPRAISAL 1) Why Companies spends money on Capital Investment? 2) Stages in Capital Investment Process 3) For Capital investment appraisals why cash flows are more appropriate than Accounting profits 4) Meaning of Relevant Cash flows and examples of Relevant Cash flows 5) Why Time Value of Money is Key Concept in investment Appraisal? 6) Assumptions of discounted cash flows 7) How inflation may complicate analysis of Decisions Difference
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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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defining rap music‚ some define it as poetry in the form of music. Even though rap music is thought of as a form of art‚ it is highly debated as a controversial social issue. Author Sid Kirchheimer from " Does rap put teens at risk" makes a claim that rap music is a detriment to our youth. He believes that negative behaviors is the outcome of people watching and listening to rap music. Author Curtis Aron from "Rap Music: Is It As Bad As Some People Think?" Thinks otherwise and claims that rap music
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the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants FOR FREE ACCA RESOURCES VISIT: http://kaka-pakistani.blogspot.com Paper F7 (INT) ALL FIVE questions are compulsory and MUST be attempted 1 On 1 October 2005 Pumice acquired the following non-current investments: – 80% of the equity share capital of
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