TeCHniCal THiS aRTiCle diSCuSSeS and SHowS boTH wayS of meaSuRing goodwill following THe aCquiSiTion of a SubSidiaRy, and How eaCH meaSuRemenT of goodwill iS SubjeCT To an impaiRmenT Review. IMPAIRMENT RelevanT To aCCa qualifiCaTion papeRS f7 and p2 Required 1 Calculate the goodwill arising on the acquisition of High on a proportionate basis. 2 Calculate the gross goodwill arising on the acquisition of High, ie using the fair value of the NCI. Solution 1 The proportionate goodwill arising is
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ACCA Paper P1 0.b e Governance, Risk & Ethics o bo k 0 s2 0 s log p o t.c o m Class Notes June 2011 ebooks2000.blogspot.com eb o s ok 2 0 00 .b s log p o t.c o m © The Accountancy College Ltd, January 2011 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission
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Certified Accounting Technician Examination Advanced Level Implementing Audit Procedures (International Stream) Monday 14 June 2010 Time allowed Reading and planning: Writing: 15 minutes 3 hours This paper is divided into two sections: Section A – ALL TEN questions are compulsory and MUST be attempted Section B – ALL FOUR questions are compulsory and MUST be attempted Do NOT open this paper until instructed by the supervisor. During reading and planning time only the question paper may
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P6 – ADVANCED TAXATION 1)scope of charge 2)classes of income 3)resident status 4)income from employment 5)tax relief and rebates 6)individual tac computation 7)interest income 8)dividend income 9)rental income 10)witholding tax 11)partnership-tax treatment for investment income 12)estate under administration 13)estates under administration 14)settlements 15)trusts 16)badges of trade 17)business income 18)business expenses 19)interest expenses 20)trading stock 21)capital allowances
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I 621. 384 1 AN "'\. til.... .... , . ~ l~h'J.' , \-r..I..Hitt~ . Radio Systems III A textbook covering the Level III syllabus. of the Technician Education Council DeGreen MTech. CEng. MIERE Senior Lecturer in Telecommunication Willesden College of Technology Engineering Pitman / ~ ,..-- " fI fI n o V V ~ v v ~ A \J v v V Time V Fig.1.4 Amplitude-modulatedwave of modulation depth greater than 100% v The maximum
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Media is the sole ACCA Platinum Approved Learning Partner – content for the ACCA qualification. In this, the only Paper P3 Practice and Revision Kit to be reviewed by the examiner We discuss the best strategies for revising and taking your ACCA exams We show you how to be well prepared for your exam We give you lots of great guidance on tackling questions We show you how you can build your own exams We provide you with three mock exams including the December 2012 exam We provide the ACCA examiner's answers
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FAB PAPER F1 ACCOUNTANT IN BUSINESS BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the FIA and ACCA qualifications. In this, the only FAB/F1 Study Text to be reviewed by the examiner: We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise
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ACCA P3 – PROFESSIONAL LEVEL Business Analysis SMART Notes Prepared by Darren Sparkes Email: darrensparkesnotes@sky.com ACCA P3 - Business analysis These notes are not intended to cover the whole of the ACCA P3 syllabus ©Darren Sparkes, 2010 1 Contents Page no. Paper 3 Examiners Approach…………….….... 3 Extracts from the Examiners report ……….…...4 Examination Technique……………….…..……..7 Background and examination format..…............9 Syllabus Overview………………………...........10 Strategic
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Answers Professional Level – Essentials Module, Paper P2 (INT) Corporate Reporting (International) 1 (a) Bravado plc Consolidated Statement of Financial Position at 31 May 2009 $m Assets: Non-current assets: Property, plant and equipment W9 Goodwill W2 Investment in associate W3 Available for sale financial assets W10 June 2009 Answers 708 25 22·5 44·6 ––––––––– 800·1 ––––––––– 245 168 1 209 ––––––––– 623 ––––––––– 1,423·1 ––––––––– Current assets: Inventories W10 Trade receivables W11
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entry to Skills level of the ACCA Professional Scheme. Foundations in Accountancy (FIA) Suite Students enrolling in FIA are provided with flexible entry points as follows: a. Preparatory Course for Association of Chartered Certified Accountants (ACCA) Introductory Certificate in Financial and Management Accounting Recording Financial Transactions (FA1) Management Information (MA1) b. Preparatory Course for Association of Chartered Certified Accountants (ACCA) Intermediate Certificate in
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