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(b) (i) Discuss the main factors that should be taken into account when determining how to treat gains and
losses arising on tangible non-current assets in a single statement of financial performance. (8 marks)
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2 (a) Discuss the nature of the financial objectives that may be set in a not-for-profit organisation such as a charityor a hospital. (8 marks)
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(b) Discuss how the operating statement you have produced can assist managers in:(i) controlling variable costs;(ii) controlling fixed production overhead costs. (8 marks)
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(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers toendeavour to meet the objectives of the company. Your answer should refer to:(i) setting targets for financial performance;(ii) participation in the budget-setting process. (12 marks)
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(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)
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5 The International Accounting Standards Board (IASB) is currently in a joint project with the Accounting StandardsBoard (ASB) in the UK and the Financial Accounting Standards Board (FASB) in the USA in the area of reportingfinancial performance/comprehensive income. The main focus of the project is the development of a single statementof comprehensive income to replace the income statement and statement of changes in equity. The objective is toanalyse all income and expenses and categorise them in a way that increases users’ understanding of the results ofan entity and assists in forming expectations of future income and expenditure. There seems to be some consensusthat the performance statement should be divided into three components being the results of operating activities,financing and treasury activities, and other gains and losses.Required:(a) Describe the reasons why the three accounting standards boards have decided to cooperate and produce asingle statement of financial performance. (8 marks)
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(ii) Discuss whether gains and losses that have been reported initially in one section of the performancestatement should be ‘recycled’ in a later period in another section and whether only ‘realised’ gains andlosses should be included in such a statement. (9 marks)
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(b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with inthe group financial statements and how the loan to Briars should be treated in the financial statements ofBriars for the year ended 31 May 2006. (9 marks)
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(c) Discuss how the manipulation of financial statements by company accountants is inconsistent with theirresponsibilities as members of the accounting profession setting out the distinguishing features of aprofession and the privileges that society gives to a profession. (Your answer should include reference to theabove scenario.) (7 marks)Note: requirement (c) includes 2 marks for the quality of the discussion.
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(b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have asignificant impact on financial statements prepared under IFRS. (6 marks)Appropriateness and quality of discussion. (2 marks)
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Required:Discuss the principles and practices which should be used in the financial year to 30 November 2008 to accountfor:(b) the costs incurred in extending the network; (7 marks)
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Discuss the principles and practices which should be used in the financial year to 30 November 2008 to accountfor:(c) the purchase of handsets and the recognition of revenue from customers and dealers. (8 marks)Appropriateness and quality of discussion. (2 marks)
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8 Which of the following statements about accounting concepts and conventions are correct?(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.(2) The substance over form. convention means that the economic substance of a transaction should be reflected inthe financial statements, not necessarily its legal form.(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement untilrealised.(4) The application of the prudence concept means that assets must be understated and liabilities must be overstatedin preparing financial statements.A 1 and 3B 2 and 3C 2 and 4D 1 and 4.
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17 Which of the following statements are correct?(1) All non-current assets must be depreciated.(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.A 1 and 2B 2 and 3C 3 and 4D 1 and 4
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(b) Discuss FOUR factors that distinguish service from manufacturing organisations and explain how each ofthese factors relates to the services provided by the Dental Health Partnership. (5 marks)
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(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)
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(b) Briefly discuss how stakeholder groups (other than management and employees) may be rewarded for ‘good’performance. (4 marks)
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(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.(3 marks)
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(ii) Explain the income tax (IT), national insurance (NIC) and capital gains tax (CGT) implications arising onthe grant to and exercise by an employee of an option to buy shares in an unapproved share optionscheme and on the subsequent sale of these shares. State clearly how these would apply in Henry’scase. (8 marks)
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(c) Briefly outline the corporation tax (CT) issues that Tay Limited should consider when deciding whether toacquire the shares or the assets of Tagus LDA. You are not required to discuss issues relating to transferpricing. (7 marks)
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(b) (i) Advise Andrew of the income tax (IT) and capital gains tax (CGT) reliefs available on his investment inthe ordinary share capital of Scalar Limited, together with any conditions which need to be satisfied.Your answer should clearly identify any steps that should be taken by Andrew and the other investorsto obtain the maximum relief. (13 marks)
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(b) Prepare a reasoned explanation of how any capital gains tax arising in the UK on the sale of the paintingscan be minimised. (2 marks)
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(b) Using the information provided, state the financial statement risks arising and justify an appropriate auditapproach for Indigo Co for the year ending 31 December 2005. (14 marks)
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(b) Identify and explain the financial statement risks to be taken into account in planning the final audit.(12 marks)
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3 (a) Financial statements often contain material balances recognised at fair value. For auditors, this leads to additionalaudit risk.Required:Discuss this statement. (7 marks)
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(b) (i) Discuss the relationship between the concepts of ‘business risk’ and ‘financial statement risk’; and(4 marks)
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单选题The Rules state that certain factors are to be taken into account when determining safe speed. Those factors include（）.A
state of wind，sea，and current，and the proximity of navigational hazardsB
maximum attainable speed of your vesselC
temperatureD
aids to navigation that are available
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单选题The Rules state that certain factors are to be taken into account when determining safe speed. One of the factors is the（）.A
radio communications that are availableB
maximum speed of your vesselC
temperatureD
current
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