By paul Rodgers
CIMA examination perform Kits consolidate studying by way of delivering an in depth financial institution of perform questions. each one resolution offers a detailed research of the proper solution and highlights why the choices are improper. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision path. It supplementations the legitimate CIMA learn structures and CIMA Revision playing cards with a wealth of extra questions and fabric targeted in simple terms on utilising what has been learnt to passing the examination. CIMA examination perform Kits aid scholars arrange with self assurance for examination day, and to move the recent syllabus first time. * is helping CIMA scholars to organize and move the recent syllabus first time * perform using and exhibiting wisdom so CIMA examiners can award you marks * offers labored solutions to totally clarify the proper resolution, and research of flawed solutions - aiding CIMA scholars keep away from universal pitfalls
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Extra info for CIMA Exam Practice Kit: Financial Analysis
42 Associates and Joint Ventures 43 • However, the ability of the P to influence the associate dictates that unrealised profits on inventory or non-current assets must be eliminated. • Unlike a subsidiary only the group’s share of the unrealised profit is adjusted as the balance sheet does not reflect 100% of the associates net assets. • The consolidated balance sheet will disclose dividends receivable from associates separately as a current asset. • The consolidated income statement must NOT include dividends from the associate as these will effectively be paid from the parent’s share of the associate’s profits.
This will disclose £30,000 of debentures held outside the group. 8 D The accumulated reserves need to reflect the unrecorded dividend attributable to the parent company. Non-current liabilities only disclose those dividends payable outside the group as intra-group dividends cancel on consolidation. 28 Exam Practice Kit: Financial Analysis Medium answer questions Question 1 (a) The Sconer group comprises three companies, the balance sheets for which are shown below Balance sheets as at 31 December 20X4 Sconer plc £’000 Rak Ltd £’000 Cop Ltd £’000 Assets Non-current assets Property, plant and equipment Investment in Rak [160,000 shares] Investment in Cop [450,000 shares] 234 120 300 56 – – 81 – – Current assets Inventory Receivables Cash Total assets 225 56 10 945 39 39 8 142 302 58 17 458 Equity and liabilities Capital and reserves Ordinary share capital [50p shares] Share premium account Accumulated profits 100 27 627 100 – 10 250 – 44 Non-current liabilities Loan 150 – 90 41 945 32 142 74 458 Current liabilities Trade payables Further information: • • • At the date of acquisition the fair value of Rak Ltd’s non-current assets was £8,000 in excess of their book value.
The inventory of Cop Ltd includes items valued at £12,000 transferred from Sconer plc who charged a mark up of 20% on cost. At acquisition the accumulated profits of Rak Ltd and Cop Ltd were £2,000 and £15,000 respectively. Calculate the following figures for inclusion in the consolidated balance sheet. • • • Goodwill assuming no subsequent impairment Inventory Consolidated accumulated reserves. (8 marks) (b) Explain the impact on the consolidated figures if the transfer of inventory had been from Cop Ltd to Sconer plc.
CIMA Exam Practice Kit: Financial Analysis by paul Rodgers