Transcription of Diploma in International Financial Reporting Dip
{{id}} {{{paragraph}}}
Dip IFR. Diploma in International Financial Reporting Friday 9 December 2016. Time allowed 3 hours 15 minutes ALL FOUR questions are compulsory and MUST be attempted. Do NOT open this question paper until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants This is a blank page. The question paper begins on page 3. 2. ALL FOUR questions are compulsory and MUST be attempted 1 Alpha holds investments in two entities, Beta and Gamma. The draft statements of Financial position of the three entities at 30 September 2016 were as follows: Alpha Beta Gamma $'000 $'000 $'000. Assets Non-current assets: Property, plant and equipment (Notes 1 and 3) 524,000 370,000 162,000. Investments (Notes 1 and 3) 423,000 Nil Nil . 947,000 370,000 162,000.. Current assets: Inventories 120,000 75,000 60,000.
The directors of Alpha carried out a fair value exercise to measure the identifiable assets and liabilities of Beta at 1 October 2013. The following matters emerged:
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}
NEBOSH Diploma Courses - Sample Material, Diploma, Diploma NEBOSH Diploma Courses - Sample Material, Duplicate Diploma Request form, The National Diploma Mechanical, Mechanical Engineering, Covering the syllabus of ACCA’s Diploma, UK PROFESSIONAL DIPLOMA IN LOGISTICS, UK PROFESSIONAL DIPLOMA IN LOGISTICS AND, NURSING: STAFF NURSE, Requirements