By paul Rodgers
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CIMA examination perform Kits consolidate studying via offering an intensive financial institution of perform questions. each one answer presents a detailed research of the right kind resolution and highlights why the choices are mistaken. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision direction.
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Extra info for CIMA Exam Practice Kit Financial Analysis, Second Edition
With three of the board directors it is likely to have influence over the financial and operating decisions of the business. Subsidiary – The percentage holding falls between 20 and 50% and taken alone this would be a strong indicator of associate status. However, with five of the seven board votes this suggests full control over the entity which will be categorised as a subsidiary. Consolidated accumulated reserves £ Reels Ltd Float Ltd 50% (37 Ϫ 10 Ϫ 17) 25,000 5,000 30,000 If the investments were to be treated as an associate, the accumulated profits would be unchanged.
The impact of fair value adjustments and changes in accounting policy • At the date of acquisition the assets of S are revised to their fair values – this has a knock-on effect for depreciation charges. • Realigning the accounting policies of S to be consistent with those of P will frequently have a knock-on effect for the income statement. Summary consolidation schedule Revenue Cost of sales Unrealised profit adj. (to seller) Gross profit Operating expenses Goodwill impairment Profit from operation Investment income Eliminate intra-group dividend Finance costs Profit before taxation Taxation Profit after taxation P £ S £ X (X) (X) X (X) (X) X X (X) (X) X (X) X X (X) Adjustment £ Inter-co trading Inter-co trading Consol £ X (X) X (X) X (X) X X X X (X) X (X) X Inter-group interest (X) X (X) X MI based on their percentage of S’s profit after tax The statement of changes in equity • Contains only the group share of the post-acquisition changes in equity of the subsidiaries.
When shareholders of the parent company receive its statutory financial statements it would be helpful to see the assets and liabilities that lie behind investments made in other entities, but following strict legal form this would not be possible. The single entity concept represents an example of commercial substance prevailing over legal form. Assets and liabilities of subsidiaries are added to those of the parent line-by-line as if all the companies were a single entity. This gives the shareholders a clearer representation as to the true nature of their investment.