FINANCIAL STATEMENT
15 июн. 2013 г. Further details are contained in note 22 to the consolidated financial statements. ii). Taxation. ACCA is required to estimate the income tax in ...
Financial Reporting
investment in Ambel Co in the consolidated statement of financial position of Caddy Co as at 30 September. 20X5? A. $1560
Preparing simple consolidated financial statements
RELEVANT TO ACCA QUALIFICATION PAPER F3 / FOUNDATIONS IN ACCOUNTANCY. PAPER Let's first consider the consolidated statement of financial position.
Answers
recorded in the consolidated financial statements but not in the financial (b) Consolidated statement of financial position of Alpha at 30 September 2018.
Answers
Financial Reporting (Singapore). December 2011 Answers. 1. Consolidated statement of financial position of Paladin as at 30 September 2011. $'000. $'000. Assets.
Financial Reporting September/ December 2022 Examiners report
31 дек. 2022 г. are available on the ACCA Practice Platform. Treats Co is ... other comprehensive income or a consolidated statement of financial position for a.
Answers
Financial Reporting (Singapore). June 2010 Answers. 1 (a) Consolidated statement of financial position of Picant as at 31 March 2010. $'000. $'000. Assets. Non
Answers
(b) Consolidated statement of financial position as at 30 September 2008. Assets. Non-current assets. Property plant and equipment (40
Answers
Financial Reporting (United Kingdom). June 2012 Answers. 1. (a) Pyramid – Consolidated statement of financial position as at 31 March 2012. $'000. $'000. Assets.
Answers
(b) Consolidated statement of profit or loss and other comprehensive income the net investment in finance leases in the statement of financial position of ...
Untitled
b) Statement of financial position as at 30 September 20X8 The loss on disposal in the consolidated financial statements is: Proceeds. Less: net assets.
Financial Reporting
What is the adjustment required in the consolidated statement of financial position to eliminate any unrealised profit in inventory?
Answers
Net assets at date of disposal in consolidated financial statements (b) Consolidated statement of financial position of Alpha at 30 September 2018.
Preparing simple consolidated financial statements
IAS 27 Consolidated and Separate Financial Statements Let's first consider the consolidated statement of financial position. Illustration (3).
FINANCIAL STATEMENT
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Answers
(b) Consolidated statement of financial position as at 30 September 2008. Assets. Non-current assets. Property plant and equipment (40
Consolidated Financial Statements
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Diploma in International Financial Reporting
9 Dec 2016 Prepare the consolidated statement of financial position of Alpha at 30 September 2016. You need only consider the deferred tax implications of ...
Answers
1 (a) Consolidated statement of financial position of Picant as at 31 March 2010. $'000. $'000. Assets. Non-current assets:.
Answers
32 (a) Consolidated statement of financial position for Party Co as at 30 September (b) The consolidated financial statements of the Party Group are of ...
Think Ahead
Consolidated
Financial Statements
Year ended 31 March 2020
2 Five-year summary
3Foreword
6Consolidated ?nancial statements
of the Association of Chartered Certi?edAccountants
46Corporate Governance Statement
56Report from the Audit Committee
61Report of the Independent Auditor
CONTENTS
ACCA and subsidiaries
Restated Restated
Mar Mar Mar Mar Mar
2020 2019 2018 2017 2016
£'000 £"000 £"000 £"000 £"000
Operating income
216,391 206,074 201,176 182,153 175,696
8,077 (932) (4,798) 433 31,776 1,126 1,189 2,347 (917) 1,43010,285
Other comprehensive income
99Total other comprehensive income
10,384
Total comprehensive income
11,814
Mar Mar Mar Mar
2020 2019 2018 2017 2016
£'000 £"000 £"000 £"000 £"000
Non-current assets
125,726 164,660 177,915 133,865 106,513
Current assets
106,333 62,336 68,406 68,390 82,505
Total assets
232,059 226,996 246,321 202,255 189,018
56,084 74,332 66,211 30,705 15,308
141,861 130,364 122,096 108,136 99,712
197,945 204,696 188,307 138,841 115,020
34,518 22,803 59,170 34,892 46,767
Other reserves
(404)34,114 22,300 58,014 63,414 73,998
232,059 226,996 246,321 202,255 189,018
Members and future members
Mar Mar Mar Mar Mar
2020 2019 2018 2017 2016
227,332 219,031 208,549 198,614 188,137
544,446 527,331 503,262 486,514 480,813
771,778 746,362 711,811 685,128 668,950
Association of Chartered Certi?ed Accountants
Five-year summary
1 Apr ended 31 March 2020. Competitive environment Our value creation modelEconomic environment
Products and services
Mapping priorities to outcomes
Resources and relationships
development strategic partners, regulators corporate assurance governanceSocial and environmental
Our approach to CSR and Where deemed material,
Association of Chartered Certi?ed Accountants
Foreword
other ASEAN countries and some countries inAssociation of Chartered Certi?ed Accountants
Impact of Covid-19
launched on 12 March 2020, contains relevantOur strategic response to the evolving crisis
Association of Chartered Certi?ed Accountants
Financial mitigations and supporting our stakeholdersAssociation of Chartered Certi?ed Accountants
Consolidated income statement
31 Mar
2020£"000
Notes105,910 97,079
7Operating activities 110,481 108,995
206,074
Expenditure
186,707 195,118
21,607 34,765
229,883
22Pension past service costs
(932) 112 (2,673) 2,590 11Finance costs (2,125)
12 (917) 424Restated
31 Mar
2019£'000
Restated
31 Mar 31 Mar
2020 2019
£'000 £'000
10,285
10,285
99 653
99 653
Association of Chartered Certi?ed Accountants
Consolidated statement of comprehensive income
Restated Restated
31 Mar 31 Mar 1 Apr
2020 2019 2018
£'000 £'000 £'000
Notes46,682 51,638 56,148
13,436 13,695 15,616
125,726 164,660 177,915
33,572 31,433 26,153
19Cash and cash equivalents 27,070 15,569 17,247
106,333 62,336 68,406
Total assets 232,059 226,996 246,321
34,518 22,803 59,170
26Other reserves (404)
34,114 22,300 58,014
- 299 43538,200 42,144 45,035
56,084 74,332 66,211
39,868 37,662 34,176
6,600 6,216 6,220
8 3,056
89,805 79,983 72,715
25Provisions
4,629 6,311 5,929
141,861 130,364 122,096
197,945 204,696 188,307
232,059 226,996 246,321
, President B SheehanAssociation of Chartered Certi?ed Accountants
Consolidated balance sheet as at 31 March 2020
£'000 £'000 £'000 £'000
Change in accounting policies
653 - (36,367) (35,714)
Total other comprehensive income
99 10,285 10,384
99 - 11,715 11,814
Association of Chartered Certi?ed Accountants
Consolidated statement of changes in members" fundsRestated
31 Mar 31 Mar
2020 2019
£'000 £'000
Notes27,394
(762)26,632
(5,479) (5,673) 99 8075 148
982 951
(10,537) 9,6013,217 2,853
(6,777) (128) (1,257)15,569 17,247
351 674
1927,070 15,569
Association of Chartered Certi?ed Accountants
1. General information
Association of Chartered Certi?ed Accountants
Association of Chartered Certi?ed Accountants
2Association of Chartered Certi?ed Accountants
2Association of Chartered Certi?ed Accountants
Association of Chartered Certi?ed Accountants
Association of Chartered Certi?ed Accountants
Association of Chartered Certi?ed Accountants
Financial assets
Association of Chartered Certi?ed Accountants
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