Corporate Reporting June 2011 Time allowed Reading time: 15 minutes Writing time: 3 hours This paper is divided into two sections Section A This question is compulsory and MUST be answered Section B TWO questions ONLY to be answered Do not open this paper until instructed by the supervisor This question paper must not be removed from the examination hall Kaplan Publishing/Kaplan Financial Paper P2 (INT & UK) ACCA FINAL ASSESSMENT ACCA P2 (INT & UK) CORPORATE REPORTING © Kaplan Financial Limited, 2010 The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed …show more content…
The group has used equity accounting for the joint venture in Kevla. No dividends have been received from Kevla but the land and buildings transferred have been revalued at the year-end. (d) The investments included under non-current assets comprised the joint venture in Kevla ($265 million), the shares in Meal ($300 million), and investments in corporate bonds ($35 million). The bonds had been purchased in November 20X1 and were deemed to be highly liquid, although Baron intended to hold them for the long term as their maturity date is 1 January 20X9. The short term investments comprised the following items: (e) 20X0 $m 23 21 _____ 152 _____ Government securities (repayable 1 April 20X2) Cash on seven day deposit 20X1 $m 51 101 _____ 44 _____ The taxation charge in the statement of comprehensive income is made up of the following items: Income tax Tax attributable to joint venture $m 171 20 ___ 191 ___ 6 KAPLAN PUBLISHING FINAL ASSESSMENT QUESTIONS (f) The movement on tangible non-current assets of the Baron Group during the year was as follows: Cost or valuation 1 December 20X0 Additions Revaluation Disposals and transfers $m 2,100 380 (30) (680) _____ At 30 November 20X1 1,770 _____
are costs that have already been incurred and cannot be changed by any decision made
| One guideline for working with forms is to display ____ fields in a distinctive way, and prevent users from changing and updating them. c.
ACA Medicaid Managed Care Rebates and the 340B Exemption - Wellpartner. (n.d.). Retrieved from http://www.wellpartner.com/aca-medicaid-manage
Classification: Posting of sales transaction to proper account: tested when accuracy tested; focus on unusual items
the appropriate length depends on the journal to which you are submitting, but they are typically
The White Anglo-Saxon Protestants (WASPs) have been at the top of the social hierarchy ever since they arrived to America in the 1600s. The first wave of immigration consisted of the Germans, Irish and Chinese. The WASPs created a way to measure the success of each immigrant group. They acknowledged four factors of success that would show them whether an immigrant group was successful or not. The first factor of success was how much money an immigrant had when they came to America. The more money they came to America with, the more successful they were. Another factor of an immigrant’s success was how large the group they came with was. The larger the group, the less respect and
Before a participation process can be designed and implemented, one must determine if there is a problem to begin with. I would argue the need for judgment links to tyranny. The person setting the table for a potential process has control over how the problem is framed and if there is a problem to begin with. Perhaps the public needs to be involved in even the planning process of ‘the process’ itself? Could this look like a group of stakeholders? If the goal is to create a horizontal, people controlled system of decision-making?
As people age, maturity and wisdom is gained through every experiences. From the time a child turns eighteen and becomes an adult, they are required to deal with the realities of the real world and learn how to handle its responsibilities. In John Updike's short story, "A&P", the narrator Sammy, a young boy of nineteen, makes a major change to his life fueled by nothing more than his immaturity and desire to do what he wants and because of that, he has do deal with the consequences.
John Updike’s ‘A&P’, is about a young man’s struggle with morality, authority, and freedom. Through a series of events Sammy witnessed injustice in his workplace leading him to quit his job. When Sammy quit his job he was taking a stand against authority because he longed for freedom from the A&P and his manager. Sammy made the leap from an adolescent, knowing little about life, into a man facing the consequences from his actions. John Updike’s use of language and actions reveal the internal struggles and relationships of a young man growing into adulthood.
The right to have children is understood in very different ways and people’s ethics and values are put to the test each and everyday when they find out they not only must take care of themselves but the lives of another human being. The Universal Declaration of Human Rights adopted this statement regarding the right to bear children “men and women of full age, without any limitations to race, nationality or religion, have the right to marry and found a family”[1]. This concept has been viewed in multiple ways and according to ethical theorists; they agree that no rights are absolute. However, it is said that for women at least, there is a fundamental privilege to have children. The right to
1) Complete summary of the case study that identifies the key problems and issues, provides background information, relevant facts, the solution employed, and the results achieved.
f) To evaluate the material misstatement in the accounts, I think both of the consolidated income statement and the three financial statements are useful. We need to use the information properly from all the financial statements. However the consolidated income statement is the most useful one. If there is a significant change in an account balance comparing with preceding two years, the auditor will examine whether there a material misstatement exists. For instance, the bad debt expense as a percent of net sales in 2011, 2010 and 2009 are 0.56%, 0.70% and 0.69%, respectively. There should
In 1954 ACSM (American College of Sports Medicine) was founded. It is the largest sports medicine and exercise science program in the world. The ACSM was started by people who want to change the lifestyles of others and help make them healthier; they ACSM program has over 50,000 members. Their members put their knowledge and training into helping others gain a healthier life. As students we are provided opportunities through ACSM. Some of the opportunities we are provided are, resources to extend our learning, for example you could contact a professional in the field that you wish to learn more about. ACSM also offers many employment opportunities as well as being able to attend or present your information at a Conference. Not only do ACSM offer those opportunities but they offer scholarships as well. One of the initiatives ACSM has is called, Everybody Walk, it is a
I attended an A.A. meeting on April 5, 2010. Before the meeting I seemed very anxious. This was not my first meeting I have been to meetings before but they all seem to make me nervous. When I arrived the nervousness had eased off because everyone had made me feel welcomed. I was made to feel like a part of their family from the beginning to the end of the meeting. I seemed to have realized I missed going to these meetings and I miss the fellowship but it has not interfered with me staying sober.
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