Transcription of Professional Level – Essentials Module Paper P2 (INT)
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Professional Level – Essentials Module Paper P2 (INT)
Professional Level Essentials ModuleTime allowed: 3 hours 15 minutesThis question Paper is divided into two sections:Section A This ONE question is compulsory and MUST be attemptedSection B TWO questions ONLY to be attemptedDo NOT open this question Paper until instructed by the question Paper must not be removed from the examination P2 (INT)Corporate Reporting(International)September/Decemb er 2016 Sample QuestionsThe Association ofChartered CertifiedAccountantsSection A THIS ONE question is compulsory and MUST be attempted1 The following draft financial statements relate to Zippy, a public limited company. Zippy is a manufacturing companybut also has a wide portfolio of investment properties.
second floor was let to Boo free of charge. The other eight floors were all let to unconnected third parties at a normal commercial rent. It was estimated that the fair value of the office block was $96 million at 30 June 2016.
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