By Catherine Gowthorpe
CIMA Revision playing cards are the one fabrics written and recommended by means of CIMA. they supply succinct yet entire assurance of the entire significant issues of the recent CIMA 2005 syllabus. The pocket-sized, spiral-bound structure allows them to be carried round simply, making them priceless assets anyplace you're. Diagrams and bulleted lists are used all through to demonstrate the most important issues as basically and concisely as attainable. This simplifies the syllabus and makes the issues effortless to benefit and bear in mind. CIMA Revision playing cards offer: * examination counsel and tricks * A precis of all of the key themes of the hot syllabus* visible aids to consolidate studying * examination centred, pocket sized revision courses summarising the major issues of the recent CIMA syllabus * Diagrams and tables all through strengthen key thoughts and relief reminiscence retention and keep in mind * simply transportable measurement - perfect for wallet and baggage
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Provisions for restructuring: no provisions can be made for future expected losses. Note Normally, the fair value of monetary assets and liabilities is the same as recorded book value. , long-term borrowings – fair value (represented by discounted present value) is materially different from book value. In this case, discounted present value should be used. 35 ————————————————————————————————————————— Acquisitions in the Accounting Period Acquisitions during the accounting period K K Treatment of dividends paid by a new subsidiary entity Þ In the year of acquisition the subsidiary’s profit for the period must be split into pre- and post-acquisition amounts.
Income and expenses should be translated at the exchange rates in force at the dates of the transactions (or at a representative average rate). All resulting exchange differences are recognised as movements in equity. Note: goodwill on consolidation should be translated at the closing rate. Remember Consolidation techniques are the same for foreign operations as for any other business combination. The requirements of IFRS 3, IAS 28, IAS 31 and IAS 27 apply. Study tip Chapter 10 in the Study System includes a detailed worked example of foreign operation translation.
In the first two cases, the goodwill calculation will be done in two stages. Time apportionment of profits in the year(s) of acquisition will be required. In the third case, the original trade investment stake would not have been consolidated, and the goodwill calculation will be based on the total cost of investment. 37 ————————————————————————————————————————— Disposals in the Accounting Period Examining the impact of the disposal of all or part of an investment in a subsidiary Topics Key Study System questions Questions 1 and 17 .
CIMA Revision Cards: Financial Analysis by Catherine Gowthorpe