[转帖]F7 UK – Financial Reporting (UK variant) Tips for DEC 08
<p>Question 1 <br/>Consolidation possibly 3 company B/S or 2 company P/L and B/S <br/>FV adjustments to both purchase consideration and subsidiaries net assets, inter-co loan and PURP. </p><p>Question 2 <br/>Preparation of published accounts from TB to include P/L, STRGL and B/S - possible transactions, depreciation, revaluation, income tax and deferred tax, lease, development costs. </p><p>Question 3 <br/>Possible mixed interpretation question to include calculation of a basic cash flow statement and a report to include calculation of ratios and interpretation of the accounts using the cash flow and ratio results. </p><p>Question 4 and 5 <br/>Long-term contracts, ASB Statement of Principles (elements or qualitative characteristics), Impairment or Provisions.<!--Element not supported - Type: 8 Name: #comment--><!--Element not supported - Type: 8 Name: #comment--><!--Element not supported - Type: 8 Name: #comment--></p> dfgdfgdfgfsdg谢谢阿
xx thx thx 谢谢！页:
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