By Luisa Robertson
CIMA professional studying platforms are the€only€textbooks prompt by means of CIMA as center reading.€ Written by way of the CIMA examiners, markers and teachers, they in particular organize scholars to go the CIMA assessments first time. . totally up to date to mirror the 2010 syllabus, they're filled with gains to enhance studying, together with: . - step-by-step insurance at once associated with CIMA's studying results . - totally revised examples and case stories . - wide query perform to check wisdom and realizing . - built-in readings to extend knowing of key conception . - co. Read more...
content material: entrance hide; F2 --
monetary administration; Copyright web page; Contents; The CIMA studying approach; bankruptcy 1 creation to F2 monetary administration; bankruptcy 2 Accounting for Investments; bankruptcy three The Consolidated assertion of monetary place; bankruptcy four The Consolidated source of revenue Statements of finished source of revenue and alterations in fairness; bankruptcy five affiliates and Joint Ventures; bankruptcy 6 Consolidated assertion of money Flows; bankruptcy 7 alterations to staff buildings; bankruptcy eight foreign currencies Translations; bankruptcy nine advanced crew constructions; bankruptcy 10 Substance Over Form.
summary: CIMA legitimate studying structures are the€only€textbooks advised by way of CIMA as center reading.€ Written via the CIMA examiners, markers and teachers, they particularly arrange scholars to cross the CIMA assessments first time. . totally up-to-date to mirror the 2010 syllabus, they're filled with gains to augment studying, together with: . - step-by-step assurance at once associated with CIMA's studying results . - absolutely revised examples and case stories . - huge query perform to check wisdom and knowing . - built-in readings to extend figuring out of key conception . - co
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Additional resources for CIMA Official Learning System Financial Management, Sixth Edition
Proﬁt made by D ϭ 25/125 ϫ $12,500 ϭ $2,500 Inventories in A, from a group accounting perspective, are therefore overstated by $2,500 as is proﬁt in D. The consolidation adjustment required is: DR Consolidated proﬁts CR Consolidated inventories 2,500 2,500 Assumption 2: D is 80% owned by A and non-controlling interests (NCI) hold the remaining 20% of the equity share capital of D. All other facts remain the same. Solution The amount of proﬁt in D arising from the intra-group transaction is as before.
The inventory of C contains goods costing C $16,000 that were purchased from D. D made a proﬁt of $3,200 on these goods ($16,000 ϫ 20%). From the group’s perspective the proﬁt on these goods will not be realised until the goods are sold outside the group. Therefore an adjustment must be made to the closing consolidated inventory ﬁgure to ensure that it is included at cost to the group. There is no need to adjust consolidated inventory for goods that have been sold by one group company to another and that have been then sold on outside the group.
The amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm’s-length transaction. As a general rule, fair value is market value. More detail regarding the fair valuation of speciﬁc assets and liabilities is given below. The cost of a business combination should represent the fair values of assets given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree. Fair value of consideration Fair value must be measured at the date of the exchange.
CIMA Official Learning System Financial Management, Sixth Edition by Luisa Robertson