CIMA Revision Cards: Financial Analysis by Catherine Gowthorpe PDF

By Catherine Gowthorpe

ISBN-10: 0750664886

ISBN-13: 9780750664882

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

Show description

Read Online or Download CIMA Revision Cards: Financial Analysis PDF

Best managerial books

Download e-book for iPad: Fraud Casebook: Lessons from the Bad Side of Business by Joseph T. Wells

Compliment for Fraud Casebook classes from the undesirable aspect of industrial ''I have recognized Mr. Wells for over two decades. in my view, not anyone on this planet understands extra approximately fraud than he does. '' -W. Steve Albrecht, affiliate Dean, Marriott institution of ManagementBrigham younger college, Provo, Utah ''This publication covers the whole diversity of fraud that may be encountered within the office.

Read e-book online CIMA Exam Practice Kit: Business Mathematics PDF

CIMA examination perform Kits consolidate studying through offering an intensive financial institution of perform questions. each one resolution offers a detailed research of the proper solution and highlights why the choices are flawed. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision path.

Evaluating Pharmaceuticals for Health Policy and - download pdf or read online

“The problem in all settings is to make the tricky judgements in a manner that's defensible, justifiable, moral, and equitable”So write Nick Freemantle and Suzanne Hill of their creation to this crucial dialogue on selection making within the repayment of prescribed drugs. established round a programme supported via the realm well-being association, chapters through top teachers eager about the examine take on such significant concerns as overseas pharmaceutical coverage, tensions in licensing regulations, precedence atmosphere, and relationships among the stakeholders.

Additional resources for CIMA Revision Cards: Financial Analysis

Example text

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 .

Download PDF sample

CIMA Revision Cards: Financial Analysis by Catherine Gowthorpe


by Kevin
4.0

Rated 4.12 of 5 – based on 14 votes