ACCA Paper F 7 Financial Reoirting F7FR Session17 d08
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¾ If it is not practicable to determine the period specific effects of an error on comparative information for prior periods presented, the entity shall restate the opening
¾ When the cost model is used, the fair value of property, plant and equipment when this is materially different from the carrying
¾ After initial recognition, an entity that chooses the cost model shall measure all of its investment property using the cost model in IAS 16 Property, Plant and Equipment, that is
(b) Assuming the leasing option is chosen by Orlick, compute all relevant amounts (excluding cash) that would appear in the statement of comprehensive income and the statement
The consolidated statement of comprehensive income shows the income generated by the group’s resources (= net assets in consolidated statement of
¾ Where the share of the associate’s net assets acquired at fair value are in excess of the cost of investment, the difference is included as income in determining the investor’s
If a business revalues its assets rather than carrying them at historic cost, this will usually increase capital employed and reduce profit before tax (due to higher
¾ The basic EPS calculation is made by dividing the profit (or loss) relating to the ordinary shareholders by the weighted average number of ordinary shares outstanding in the
