By paul Rodgers
CIMA examination perform Kits consolidate studying by means of supplying an in depth financial institution of perform questions. every one resolution offers a detailed research of the proper resolution and highlights why the choices are unsuitable. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision path. It vitamins the professional CIMA examine structures and CIMA Revision playing cards with a wealth of extra questions and fabric concentrated simply on utilising what has been learnt to passing the examination. CIMA examination perform Kits aid scholars organize with self belief for examination day, and to move the hot syllabus first time. * is helping CIMA scholars to arrange and cross the hot syllabus first time * perform using and showing wisdom so CIMA examiners can award you marks * offers labored solutions to totally clarify the right kind resolution, and research of mistaken solutions - aiding CIMA scholars stay away from universal pitfalls
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Additional info for CIMA Exam Practice Kit: Financial Analysis
Example text
However, with five of the seven board votes this suggests full control over the entity which will be categorised as a subsidiary. Consolidated accumulated reserves £ Reels Ltd Float Ltd 50% (37 Ϫ 10 Ϫ 17) 25,000 5,000 30,000 If the investments were to be treated as an associate, the accumulated profits would be unchanged. As a subsidiary effectively 100% of net assets are consolidated to reflect control and then 50% removed as minority interests. As an associate, only the 50% we own is equity accounted for, but the net effect is the same.
It is not appropriate to revise the fair value of assets after acquisition. 7 Consolidated accumulated profits comprise • • • accumulated reserves of the Mund plc; the parent company Mund’s percentage holding of the post-acquisition profits of each subsidiary any impairment of goodwill arising since acquisition. 16 Exam Practice Kit: Financial Analysis Medium answer questions Question 1 – Principles of group accounting (a) Briefly explain the significance of the following terms in the context of the preparation of consolidated financial statements (i) The single entity concept (ii) Minority interest (iii) Inventory in transit.
Calculate the revenue to be disclosed in the consolidated income statement. 2 Associate – The percentage holding is below 20%, but this is only an indicator level for associate status. With three of the board directors it is likely to have influence over the financial and operating decisions of the business. Subsidiary – The percentage holding falls between 20 and 50% and taken alone this would be a strong indicator of associate status. However, with five of the seven board votes this suggests full control over the entity which will be categorised as a subsidiary.