Financial Reporting
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Financial Reporting
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Financial Reporting
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Financial Reporting
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Fundamentals Level - Skills Module
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Financial Reporting
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A(1) and (3)
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D(3) and (4)
2When a parent is evaluating the assets of a potential subsidiary, certain intangible assets can be recognised separately
from goodwill, even though they have not been recognised in the subsidiary"s own statement of financial position.
Which of the following is an example of an intangible asset of the subsidiary which may be recognised separately
from goodwill when preparing consolidated financial statements?AA new research project which the subsidiary has correctly expensed to profit or loss but the directors of the parent
have reliably assessed to have a substantial fair valueBA global advertising campaign which was concluded in the previous financial year and from which benefits are
expected to flow in the futureCA contingent asset of the subsidiary from which the parent believes a flow of future economic benefits is possible
DA customer list which the directors are unable to value reliably3On 1 October 20X4, Flash Co acquired an item of plant under a five-year finance lease agreement. The plant had a
cash purchase cost of $25m. The agreement had an implicit finance cost of 10% per annum and required an
immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years.What is the current liability for the leased plant in Flash Co"s statement of financial position as at 30 September
20X5?A$19,300,000
B$4,070,000
C$5,000,000
D$3,850,000
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On the assumption that Ambel Co is an associate of Caddy Co, what would be the carrying amount of the
investment in Ambel Co in the consolidated statement of financial position of Caddy Co as at 30 September
20X5? A "61AB51555B"619EA1555
C"61A6A1555
D"61BE51555
Which of the following circumstances may invalidate the comparison of Quartile Co"s ratios with those of the
sector average? .60X=$Cwt $rDAAt=C$HtpA1$gDpACx;t$Q>$wpB$tG?tAxt=rts$Bxv=xuxrp=C$AxBx=v$r>BCB$u>A$xCB$?DArwpBtB.80jwt$Bt rC>A$pEtApvt $uxvDAtB$pAt$r><$r>Bt$Ht pA$t=sB$pAt$qtCFtt=$6$YD ;H$85mA$p=s$
95$it?Ct .90gDpACx ;t$Q>$s>tB$=>C$AtEp;Dt$xCB$?A>?tACxtB1$qDC$xB$pFpAt$CwpC$>CwtA$t=CxCxtB$x=$CwxB$BtrC>A$s> .:0RDAx=v $Cwt$HtpA1$gDpACx;t$Q>$sxBr>EtAts$p=$tAA>A$At;pCx=v$C>$Cwt$x=Et=C>AH$r>D=C$pC$95$it?CtA
A.60$p=s$.90
B.80$p=s$.:0
C.80$p=s$.90
D.60$p=s$.:0
13Which of the following criticisms does NOT apply to historical cost financial statements during a period of rising
prices? 14jwt$u>;;>Fx= v$x=u>A=$wpB$qtt=$Cp-t=$> A$rp;rD;pCts$uA><$T>F;tA)B$ux=p=rxp; $BCpCtA$Cwt$HtpA$t= sts$
95$it?Ct QpBw$rHr;t$pC$95$it?Ct X=Et=C>AH$CDA=>EtABxG$Cx What is Fowler"s trade receivables collection period as at 30 September 20X5? A65B$spHB
BDE$spHB
CAB$spHB
DA6$spHB
M/qAuApA
At what amount should the non-controlling interests in Square Co be valued in the consolidated statement of
financial position of the Pyramid group as at 30 September 20X5? A"8B1BD51555
B"C1E551555
C"C1CD51555
D"6818851555
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@v6?v>398 =?<:6?= v> EA p/:>/7x/< CAtES Plant carrying amountRevaluation surplus
$000$000 A480nil
B300185
C480185
D 300nil
18What is the value in use of Telepath Co"s plant as at 30 September 20X3?
A$600,000
B$450,000
C$499,600
D$nil 19Which of the following are TRUE in accordance with IAS 36 Impairment of Assets?
(1)A cash generating unit is the smallest identifiable group of assets for which individual cash flows can be identified
and measured (2)When c onsidering the impairment of a cash generating unit, the calculation of the carrying amount and the
recoverable amount does not need to be based on exactly the same group of net assets (3)When i t is not possible to calculate the recoverable amount of a single asset, then that of its cash generating unit
should be measured instead A(1) only
B(2) and (3)
C(3) only
D(1) and (3)
20What is the carrying amount of Rilda Co"s plant at 30 September 20X3 after the impairment loss has been
correctly allocated to its assets? A$2,479,000
B$2,800,000
C$2,211,000
D$3,500,000
S/qAuApA
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25In r espect of the operating leases and penalty payments, what provision is required in the statement of financial
position of Neutron Co as at 30 September 20X3? A"EA51555
B"618551555
C"615A51555
D"616551555
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A.60$p=s$.90
B.80$p=s$.:0
C.80$p=s$.90
D.60$p=s$.:0
13Which of the following criticisms does NOT apply to historical cost financial statements during a period of rising
prices?14jwt$u>;;>Fx= v$x=u>A=$wpB$qtt=$Cp-t=$> A$rp;rD;pCts$uA><$T>F;tA)B$ux=p=rxp; $BCpCtA$Cwt$HtpA$t= sts$
95$it?Ct QpBw$rHr;t$pC$95$it?Ct X=Et=C>AH$CDA=>EtABxG$Cx What is Fowler"s trade receivables collection period as at 30 September 20X5? A65B$spHB
BDE$spHB
CAB$spHB
DA6$spHB
M/qAuApA
At what amount should the non-controlling interests in Square Co be valued in the consolidated statement of
financial position of the Pyramid group as at 30 September 20X5? A"8B1BD51555
B"C1E551555
C"C1CD51555
D"6818851555
(30 marks) O q23= 3= v x6v85 :v1/7 p/y>398 U x/138= 98 :v1/ O7 P/qAuApA
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@v6?v>398 =?<:6?= v> EA p/:>/7x/< CAtES Plant carrying amountRevaluation surplus
$000$000 A480nil
B300185
C480185
D 300nil
18What is the value in use of Telepath Co"s plant as at 30 September 20X3?
A$600,000
B$450,000
C$499,600
D$nil 19Which of the following are TRUE in accordance with IAS 36 Impairment of Assets?
(1)A cash generating unit is the smallest identifiable group of assets for which individual cash flows can be identified
and measured (2)When c onsidering the impairment of a cash generating unit, the calculation of the carrying amount and the
recoverable amount does not need to be based on exactly the same group of net assets (3)When i t is not possible to calculate the recoverable amount of a single asset, then that of its cash generating unit
should be measured instead A(1) only
B(2) and (3)
C(3) only
D(1) and (3)
20What is the carrying amount of Rilda Co"s plant at 30 September 20X3 after the impairment loss has been
correctly allocated to its assets? A$2,479,000
B$2,800,000
C$2,211,000
D$3,500,000
S/qAuApA
"A1555$tprw3 0/RcdXc ja oc[ ajggjrdib hpno [sdno ajm Ui jk[mUodji oj W[ XgUnndad[Y Un U YdnXjiodip[Y jk[mUodji di UXXjmYUiX[ rdoc
FDNO 3 Non-current Assets Held for Sale and Discontinued Operations9 .60jwt$>? tApCx>=$At?AtBt=CB$p$Bt?pApCt$A$;x=t$>u$qDBx=tBB$>A$vt>vAp?wxrp;$pAtp .80jwt$>? tApCx>=$xB$p$BDqBxsxpAH .90jwt$>? tApCx>=$wpB$qtt=$B>;s$>A$xB$wt;s$u>A$Bp;t .:0jwt$>? tApCx>=$xB$r>=BxstAts$=>C$C>$qt$rp?pq;t$>u$uxC$u>;;>Fx=v$p$?tAx>s$>u$;>BBtB
:.80$p=s$.:0 ;.90$p=s$.:0 A.60$p=s$.90
B.60$p=s$.80
00XThi$A$Non-current Assets Held for Sale and Discontinued Opera tions?AtBrAxqtB$Cwt$Atr>v=xCx>=$rAxCtA xp$u>A$
wxvw;H$?A>qpq;t3 RcdXc ja oc[ ajggjrdib hpno Ukkgt ajm oc[ nUg[ oj W[ XjindY[m[Y cdbcgt kmjWUWg[9 .60N$qDHt A$rpCts .80jwt$pB BtC$=pq;t$?Axrt .90cp=pvt <$p$?;p=$C>$Bt;;$Cwt$pBBtC .:0jwt$Bp ;t$$Cp-t$?;prt$FxCwx=$Cwt$=tGC$BxG$<>=CwB :.80$p=s$.90 ;.90$p=s$.:0 A.60$p=s$.:0
B.60$p=s$.80
01RcU o dn oc[ [hkgjt[[ Xjno UnnjXdUo[Y rdoc oc[ Xgjnpm[ UiY nUg[ ja J[pomji Aj$n aUXojmt rcdXc ncjpgY W[ XcUmb[Y
oj kmjado jm gjnn ajm oc[ t[Um [iY[Y 1. O[ko[hW[m 0.S19 :"68A1555 ;"618A51555 A"6168A1555
B"615551555
EC CFs2v> 3= >2/ :<903> 9< 69== 98 -3=y98>38?/- 9:/398= 6v>381 >9 :<9:/<>C5 :6v8> v8- /;?3:7/8> 09< >2/ C/v< /8-/-
EA p/:>/7x/< CAtES
T "6JCA$=$;>BB B"6JCA$=$?A>uxC
C"AA51555$;>BB
D"AA51555$?A>uxC
25In r espect of the operating leases and penalty payments, what provision is required in the statement of financial
position of Neutron Co as at 30 September 20X3? A"EA51555
B"618551555
C"615A51555
D"616551555
EE/qAuApA
fspq/xx/7t-r3np-l2t/2pxl4p34/15p34t/-3:E:A65i?trD;pCt$Q>$xB$?At?pAx=v$xCB$ux=p=rxp;$BCpCtA$Cwt$HtpA$t=sts$95$it?Ct;;>Fx=v$xBBDtB$pAtAt;tEp=CF.,AXdO dQXObOiiSji
At?>ACts$x=$>CwtA$r> /,IOnO jXed u>A$Cwt$HtpA $t=sts$95$it ?CtExBx>=$>u$"8D< $xB$At@Dx Ats$u>A$x=r>A$Cwt$Htp A$t=sts$
95$it?Ct 0,FSlS dkS
sxBr>D=Cx=v3 04RcdXc ja oc[ ajggjrdib h[[o oc[ Y[adidodji ja U adiUiXdUg Unn[o di UXXjmYUiX[ rdoc FDNO 7 Financial Instruments9
quotesdbs_dbs5.pdfusesText_9
QpBw$rHr;t$pC$95$it?Ct X=Et=C>AH$CDA=>EtABxG$Cx What is Fowler"s trade receivables collection period as at 30 September 20X5? A65B$spHB
BDE$spHB
CAB$spHB
DA6$spHB
M/qAuApA
At what amount should the non-controlling interests in Square Co be valued in the consolidated statement of
financial position of the Pyramid group as at 30 September 20X5? A"8B1BD51555
B"C1E551555
C"C1CD51555
D"6818851555
(30 marks) O q23= 3= v x6v85 :v1/7 p/y>398 U x/138= 98 :v1/ O7 P/qAuApA
HTRmcgf:s7EE02inTlmcgflOkTRgehndlgkrOfSFMHLPTOmmTehmTS:XQFfQ hfQ gTQ SeVP cebiVPQP ba cFSQ gjb bR gTQ 5FaPVPFgQ 3afjQe 4bbWXQg gb eQNbeP kbhe FafjQef gb QFNT YhXgVcXQNTbVNQ dhQfgVba" 6b abg jeVgQ bhg gTQ FafjQef gb gTQ 95Af ba gTQ XVaQP cFSQf bR gTQ FafjQe MbbWXQg"8FNT dhQfgVba Vf jbegT . YFeWf"CTQ RbXXbjVaS fNQaFeVb eQXFgQf gb dhQfgVbaf )1l.("FLSLXHaO:WOH[HfLHYLUK WM1.ELX aLTILYHUKW dU[HU PaLTWMXSHUa dOPJOPab[L [aWXYWK bJLHUKX HJRHNLXOHYTHJLbaPJHS[-FOLXSHUaJW[a 53.)...WU/BJaWILY0.G.HUK)HaaOHaKHaL)OHKHUL[aPTHaLKb[LMbSSPMLWMMPcLfLHY[-
MHPYcHSbLdH[ 34.)...-
dWbSKIL8 EQFe QaPQP 0( BQcgQYMQe2$
0.G200.)...
0.G3/6.)...
0.G40..)...
DFXhQ bR $) Fg 0( BQcgQYMQe2
0.G2.h7/
0.G3.h61
0.G4.h53
aOLYLdH[HUPTXHPYTLUaaWDPSKH%[H[[La[WM 1)3..)...-FOLJHYYfPUNHTWbUaWMaOLH[[La[WMDPSKH:WPTTLKPHaLSf ILMWYLaOLPTXHPYTLUadLYL8
AWWKdPSS0)...)...
;HJaWYfIbPSKPUN2)...)... CSHUa1)3..)...
/0)...)...ggggggggggg ",2I 8::KN?8I:ASEPD2.5(,AHOCFPHDIS NE -RRDSR SDE:DKBPDABKFFKSEICATLF8EIOPDAEHL8ENHAIPKB8I8OOAP8I? DKSPK:8F:QF8PAEPONA:KRAN89FA8HKQIP-
O BMm<39 < >9 y98=3-/<381 v8C 37:v3<7/8>5 A2v> 3= >2/ yv< 90 q/6/:v>2 a90= :6v8> v8- >2/ xv6v8y/ 98 >2/
@v6?v>398 =?<:6?= v> EA p/:>/7x/< CAtES Plant carrying amountRevaluation surplus
$000$000 A480nil
B300185
C480185
D 300nil
18What is the value in use of Telepath Co"s plant as at 30 September 20X3?
A$600,000
B$450,000
C$499,600
D$nil 19Which of the following are TRUE in accordance with IAS 36 Impairment of Assets?
(1)A cash generating unit is the smallest identifiable group of assets for which individual cash flows can be identified
and measured (2)When c onsidering the impairment of a cash generating unit, the calculation of the carrying amount and the
recoverable amount does not need to be based on exactly the same group of net assets (3)When i t is not possible to calculate the recoverable amount of a single asset, then that of its cash generating unit
should be measured instead A(1) only
B(2) and (3)
C(3) only
D(1) and (3)
20What is the carrying amount of Rilda Co"s plant at 30 September 20X3 after the impairment loss has been
correctly allocated to its assets? A$2,479,000
B$2,800,000
C$2,211,000
D$3,500,000
S/qAuApA
"A1555$tprw3 0/RcdXc ja oc[ ajggjrdib hpno [sdno ajm Ui jk[mUodji oj W[ XgUnndad[Y Un U YdnXjiodip[Y jk[mUodji di UXXjmYUiX[ rdoc
FDNO 3 Non-current Assets Held for Sale and Discontinued Operations9 .60jwt$>? tApCx>=$At?AtBt=CB$p$Bt?pApCt$A$;x=t$>u$qDBx=tBB$>A$vt>vAp?wxrp;$pAtp .80jwt$>? tApCx>=$xB$p$BDqBxsxpAH .90jwt$>? tApCx>=$wpB$qtt=$B>;s$>A$xB$wt;s$u>A$Bp;t .:0jwt$>? tApCx>=$xB$r>=BxstAts$=>C$C>$qt$rp?pq;t$>u$uxC$u>;;>Fx=v$p$?tAx>s$>u$;>BBtB
:.80$p=s$.:0 ;.90$p=s$.:0 A.60$p=s$.90
B.60$p=s$.80
00XThi$A$Non-current Assets Held for Sale and Discontinued Opera tions?AtBrAxqtB$Cwt$Atr>v=xCx>=$rAxCtA xp$u>A$
wxvw;H$?A>qpq;t3 RcdXc ja oc[ ajggjrdib hpno Ukkgt ajm oc[ nUg[ oj W[ XjindY[m[Y cdbcgt kmjWUWg[9 .60N$qDHt A$rpCts .80jwt$pB BtC$=pq;t$?Axrt .90cp=pvt <$p$?;p=$C>$Bt;;$Cwt$pBBtC .:0jwt$Bp ;t$$Cp-t$?;prt$FxCwx=$Cwt$=tGC$BxG$<>=CwB :.80$p=s$.90 ;.90$p=s$.:0 A.60$p=s$.:0
B.60$p=s$.80
01RcU o dn oc[ [hkgjt[[ Xjno UnnjXdUo[Y rdoc oc[ Xgjnpm[ UiY nUg[ ja J[pomji Aj$n aUXojmt rcdXc ncjpgY W[ XcUmb[Y
oj kmjado jm gjnn ajm oc[ t[Um [iY[Y 1. O[ko[hW[m 0.S19 :"68A1555 ;"618A51555 A"6168A1555
B"615551555
EC CFs2v> 3= >2/ :<903> 9< 69== 98 -3=y98>38?/- 9:/398= 6v>381 >9 :<9:/<>C5 :6v8> v8- /;?3:7/8> 09< >2/ C/v< /8-/-
EA p/:>/7x/< CAtES
T "6JCA$=$;>BB B"6JCA$=$?A>uxC
C"AA51555$;>BB
D"AA51555$?A>uxC
25In r espect of the operating leases and penalty payments, what provision is required in the statement of financial
position of Neutron Co as at 30 September 20X3? A"EA51555
B"618551555
C"615A51555
D"616551555
EE/qAuApA
fspq/xx/7t-r3np-l2t/2pxl4p34/15p34t/-3:E:A65i?trD;pCt$Q>$xB$?At?pAx=v$xCB$ux=p=rxp;$BCpCtA$Cwt$HtpA$t=sts$95$it?Ct;;>Fx=v$xBBDtB$pAtAt;tEp=CF.,AXdO dQXObOiiSji
At?>ACts$x=$>CwtA$r> /,IOnO jXed u>A$Cwt$HtpA $t=sts$95$it ?CtExBx>=$>u$"8D< $xB$At@Dx Ats$u>A$x=r>A$Cwt$Htp A$t=sts$
95$it?Ct 0,FSlS dkS
sxBr>D=Cx=v3 04RcdXc ja oc[ ajggjrdib h[[o oc[ Y[adidodji ja U adiUiXdUg Unn[o di UXXjmYUiX[ rdoc FDNO 7 Financial Instruments9
quotesdbs_dbs5.pdfusesText_9
X=Et=C>AH$CDA=>EtABxG$Cx What is Fowler"s trade receivables collection period as at 30 September 20X5? A65B$spHB
BDE$spHB
CAB$spHB
DA6$spHB
M/qAuApA
At what amount should the non-controlling interests in Square Co be valued in the consolidated statement of
financial position of the Pyramid group as at 30 September 20X5? A"8B1BD51555
B"C1E551555
C"C1CD51555
D"6818851555
(30 marks) O q23= 3= v x6v85 :v1/7 p/y>398 U x/138= 98 :v1/ O7 P/qAuApA
HTRmcgf:s7EE02inTlmcgflOkTRgehndlgkrOfSFMHLPTOmmTehmTS:XQFfQ hfQ gTQ SeVP cebiVPQP ba cFSQ gjb bR gTQ 5FaPVPFgQ 3afjQe 4bbWXQg gb eQNbeP kbhe FafjQef gb QFNT YhXgVcXQNTbVNQ dhQfgVba" 6b abg jeVgQ bhg gTQ FafjQef gb gTQ 95Af ba gTQ XVaQP cFSQf bR gTQ FafjQe MbbWXQg"8FNT dhQfgVba Vf jbegT . YFeWf"CTQ RbXXbjVaS fNQaFeVb eQXFgQf gb dhQfgVbaf )1l.("FLSLXHaO:WOH[HfLHYLUK WM1.ELX aLTILYHUKW dU[HU PaLTWMXSHUa dOPJOPab[L [aWXYWK bJLHUKX HJRHNLXOHYTHJLbaPJHS[-FOLXSHUaJW[a 53.)...WU/BJaWILY0.G.HUK)HaaOHaKHaL)OHKHUL[aPTHaLKb[LMbSSPMLWMMPcLfLHY[-
MHPYcHSbLdH[ 34.)...-
dWbSKIL8 EQFe QaPQP 0( BQcgQYMQe2$
0.G200.)...
0.G3/6.)...
0.G40..)...
DFXhQ bR $) Fg 0( BQcgQYMQe2
0.G2.h7/
0.G3.h61
0.G4.h53
aOLYLdH[HUPTXHPYTLUaaWDPSKH%[H[[La[WM 1)3..)...-FOLJHYYfPUNHTWbUaWMaOLH[[La[WMDPSKH:WPTTLKPHaLSf ILMWYLaOLPTXHPYTLUadLYL8
AWWKdPSS0)...)...
;HJaWYfIbPSKPUN2)...)... CSHUa1)3..)...
/0)...)...ggggggggggg ",2I 8::KN?8I:ASEPD2.5(,AHOCFPHDIS NE -RRDSR SDE:DKBPDABKFFKSEICATLF8EIOPDAEHL8ENHAIPKB8I8OOAP8I? DKSPK:8F:QF8PAEPONA:KRAN89FA8HKQIP-
O BMm<39 < >9 y98=3-/<381 v8C 37:v3<7/8>5 A2v> 3= >2/ yv< 90 q/6/:v>2 a90= :6v8> v8- >2/ xv6v8y/ 98 >2/
@v6?v>398 =?<:6?= v> EA p/:>/7x/< CAtES Plant carrying amountRevaluation surplus
$000$000 A480nil
B300185
C480185
D 300nil
18What is the value in use of Telepath Co"s plant as at 30 September 20X3?
A$600,000
B$450,000
C$499,600
D$nil 19Which of the following are TRUE in accordance with IAS 36 Impairment of Assets?
(1)A cash generating unit is the smallest identifiable group of assets for which individual cash flows can be identified
and measured (2)When c onsidering the impairment of a cash generating unit, the calculation of the carrying amount and the
recoverable amount does not need to be based on exactly the same group of net assets (3)When i t is not possible to calculate the recoverable amount of a single asset, then that of its cash generating unit
should be measured instead A(1) only
B(2) and (3)
C(3) only
D(1) and (3)
20What is the carrying amount of Rilda Co"s plant at 30 September 20X3 after the impairment loss has been
correctly allocated to its assets? A$2,479,000
B$2,800,000
C$2,211,000
D$3,500,000
S/qAuApA
"A1555$tprw3 0/RcdXc ja oc[ ajggjrdib hpno [sdno ajm Ui jk[mUodji oj W[ XgUnndad[Y Un U YdnXjiodip[Y jk[mUodji di UXXjmYUiX[ rdoc
FDNO 3 Non-current Assets Held for Sale and Discontinued Operations9 .60jwt$>? tApCx>=$At?AtBt=CB$p$Bt?pApCt$A$;x=t$>u$qDBx=tBB$>A$vt>vAp?wxrp;$pAtp .80jwt$>? tApCx>=$xB$p$BDqBxsxpAH .90jwt$>? tApCx>=$wpB$qtt=$B>;s$>A$xB$wt;s$u>A$Bp;t .:0jwt$>? tApCx>=$xB$r>=BxstAts$=>C$C>$qt$rp?pq;t$>u$uxC$u>;;>Fx=v$p$?tAx>s$>u$;>BBtB
:.80$p=s$.:0 ;.90$p=s$.:0 A.60$p=s$.90
B.60$p=s$.80
00XThi$A$Non-current Assets Held for Sale and Discontinued Opera tions?AtBrAxqtB$Cwt$Atr>v=xCx>=$rAxCtA xp$u>A$
wxvw;H$?A>qpq;t3 RcdXc ja oc[ ajggjrdib hpno Ukkgt ajm oc[ nUg[ oj W[ XjindY[m[Y cdbcgt kmjWUWg[9 .60N$qDHt A$rpCts .80jwt$pB BtC$=pq;t$?Axrt .90cp=pvt <$p$?;p=$C>$Bt;;$Cwt$pBBtC .:0jwt$Bp ;t$$Cp-t$?;prt$FxCwx=$Cwt$=tGC$BxG$<>=CwB :.80$p=s$.90 ;.90$p=s$.:0 A.60$p=s$.:0
B.60$p=s$.80
01RcU o dn oc[ [hkgjt[[ Xjno UnnjXdUo[Y rdoc oc[ Xgjnpm[ UiY nUg[ ja J[pomji Aj$n aUXojmt rcdXc ncjpgY W[ XcUmb[Y
oj kmjado jm gjnn ajm oc[ t[Um [iY[Y 1. O[ko[hW[m 0.S19 :"68A1555 ;"618A51555 A"6168A1555
B"615551555
EC CFs2v> 3= >2/ :<903> 9< 69== 98 -3=y98>38?/- 9:/398= 6v>381 >9 :<9:/<>C5 :6v8> v8- /;?3:7/8> 09< >2/ C/v< /8-/-
EA p/:>/7x/< CAtES
T "6JCA$=$;>BB B"6JCA$=$?A>uxC
C"AA51555$;>BB
D"AA51555$?A>uxC
25In r espect of the operating leases and penalty payments, what provision is required in the statement of financial
position of Neutron Co as at 30 September 20X3? A"EA51555
B"618551555
C"615A51555
D"616551555
EE/qAuApA
fspq/xx/7t-r3np-l2t/2pxl4p34/15p34t/-3:E:A65i?trD;pCt$Q>$xB$?At?pAx=v$xCB$ux=p=rxp;$BCpCtA$Cwt$HtpA$t=sts$95$it?Ct;;>Fx=v$xBBDtB$pAtAt;tEp=CF.,AXdO dQXObOiiSji
At?>ACts$x=$>CwtA$r> /,IOnO jXed u>A$Cwt$HtpA $t=sts$95$it ?CtExBx>=$>u$"8D< $xB$At@Dx Ats$u>A$x=r>A$Cwt$Htp A$t=sts$
95$it?Ct 0,FSlS dkS
sxBr>D=Cx=v3 04RcdXc ja oc[ ajggjrdib h[[o oc[ Y[adidodji ja U adiUiXdUg Unn[o di UXXjmYUiX[ rdoc FDNO 7 Financial Instruments9
quotesdbs_dbs5.pdfusesText_9
A65B$spHB
BDE$spHB
CAB$spHB
DA6$spHB
M/qAuApA
At what amount should the non-controlling interests in Square Co be valued in the consolidated statement of
financial position of the Pyramid group as at 30 September 20X5?A"8B1BD51555
B"C1E551555
C"C1CD51555
D"6818851555
(30 marks) O q23= 3= v x6v85 :v1/7 p/y>398 U x/138= 98 :v1/ O7P/qAuApA
HTRmcgf:s7EE02inTlmcgflOkTRgehndlgkrOfSFMHLPTOmmTehmTS:XQFfQ hfQ gTQ SeVP cebiVPQP ba cFSQ gjb bR gTQ 5FaPVPFgQ 3afjQe 4bbWXQg gb eQNbeP kbhe FafjQef gb QFNT YhXgVcXQNTbVNQ dhQfgVba" 6b abg jeVgQ bhg gTQ FafjQef gb gTQ 95Af ba gTQ XVaQP cFSQf bR gTQ FafjQe MbbWXQg"8FNT dhQfgVba Vf jbegT . YFeWf"CTQ RbXXbjVaS fNQaFeVb eQXFgQf gb dhQfgVbaf )1l.("FLSLXHaO:WOH[HfLHYLUK WM1.ELX aLTILYHUKW dU[HU PaLTWMXSHUa dOPJOPab[L [aWXYWK bJLHUKX HJRHNLXOHYTHJLbaPJHS[-FOLXSHUaJW[a 53.)...WU/BJaWILY0.G.HUK)HaaOHaKHaL)OHKHUL[aPTHaLKb[LMbSSPMLWMMPcLfLHY[-
MHPYcHSbLdH[ 34.)...-
dWbSKIL8EQFe QaPQP 0( BQcgQYMQe2$
0.G200.)...
0.G3/6.)...
0.G40..)...
DFXhQ bR $) Fg 0( BQcgQYMQe2
0.G2.h7/
0.G3.h61
0.G4.h53
aOLYLdH[HUPTXHPYTLUaaWDPSKH%[H[[La[WM 1)3..)...-FOLJHYYfPUNHTWbUaWMaOLH[[La[WMDPSKH:WPTTLKPHaLSfILMWYLaOLPTXHPYTLUadLYL8
AWWKdPSS0)...)...
;HJaWYfIbPSKPUN2)...)...CSHUa1)3..)...
/0)...)...ggggggggggg ",2I 8::KN?8I:ASEPD2.5(,AHOCFPHDIS NE -RRDSR SDE:DKBPDABKFFKSEICATLF8EIOPDAEHL8ENHAIPKB8I8OOAP8I?DKSPK:8F:QF8PAEPONA:KRAN89FA8HKQIP-
OBMm<39 < >9 y98=3-/<381 v8C 37:v3<7/8>5 A2v> 3= >2/ yv<
Plant carrying amountRevaluation surplus
$000$000A480nil
B300185
C480185
D300nil
18What is the value in use of Telepath Co"s plant as at 30 September 20X3?
A$600,000
B$450,000
C$499,600
D$nil19Which of the following are TRUE in accordance with IAS 36 Impairment of Assets?
(1)A cash generating unit is the smallest identifiable group of assets for which individual cash flows can be identified
and measured(2)When c onsidering the impairment of a cash generating unit, the calculation of the carrying amount and the
recoverable amount does not need to be based on exactly the same group of net assets(3)When i t is not possible to calculate the recoverable amount of a single asset, then that of its cash generating unit
should be measured insteadA(1) only
B(2) and (3)
C(3) only
D(1) and (3)
20What is the carrying amount of Rilda Co"s plant at 30 September 20X3 after the impairment loss has been
correctly allocated to its assets?A$2,479,000
B$2,800,000
C$2,211,000
D$3,500,000
S/qAuApA
"A1555$tprw30/RcdXc ja oc[ ajggjrdib hpno [sdno ajm Ui jk[mUodji oj W[ XgUnndad[Y Un U YdnXjiodip[Y jk[mUodji di UXXjmYUiX[ rdoc
FDNO 3 Non-current Assets Held for Sale and Discontinued Operations9 .60jwt$>? tApCx>=$At?AtBt=CB$p$Bt?pApCt$.:0jwt$>? tApCx>=$xB$r>=BxstAts$=>C$C>$qt$rp?pq;t$>u$
A.60$p=s$.90
B.60$p=s$.80
00XThi$A$Non-current Assets Held for Sale and Discontinued Opera tions?AtBrAxqtB$Cwt$Atr>v=xCx>=$rAxCtA xp$u>A$
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