By Catherine Gowthorpe
CIMA Revision playing cards are the one fabrics written and counseled by way of CIMA. they supply succinct yet entire insurance of all of the significant issues of the recent CIMA 2005 syllabus. The pocket-sized, spiral-bound layout allows them to be carried round simply, making them necessary assets anywhere you're. Diagrams and bulleted lists are used all through to reveal the foremost issues as sincerely and concisely as attainable. This simplifies the syllabus and makes the issues effortless to benefit and bear in mind. CIMA Revision playing cards supply: * examination assistance and tricks * A precis of all of the key themes of the recent syllabus* visible aids to consolidate studying * examination targeted, pocket sized revision publications summarising the most important issues of the recent CIMA syllabus * Diagrams and tables all through strengthen key suggestions and relief reminiscence retention and keep in mind * simply moveable measurement - perfect for wallet and luggage
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Extra info for CIMA Revision Cards: Financial Analysis
Example text
K K K The accounting method varies depending on the nature of the joint venture: Jointly controlled operations: the individual financial statements of each venturer include assets and liabilities controlled, and share of income and expenses. Jointly controlled assets: share of jointly controlled assets and liabilities, share of income and expenses to be included. Jointly controlled entities: in group statements use either proportionate consolidation or the equity method of accounting. Definition 25 ————————————————————————————————————————— Associates and Joint Ventures The equity method of accounting K K K KK Key features Also referred to as ‘one-line’ consolidation.
47 ————————————————————————————————————————— Business Reorganisations Intra-group reorganisation schemes I Transfer a shareholding in a subsidiary from one group entity to another BEFORE K K K A Likely to be effected by transferring the investment from one group entity to another, in exchange for a transfer of shares. May be appropriate where management wishes to reconstruct the group in a more ‘hierarchical’ style. Or where management wishes to hive off a sub-group (demerger). 100% 80% B C AFTER A 100% B 80% C 48 ————————————————————————————————————————— –––––––––––––––––––––––––––––––––––––––– Business Reorganisations Intra-group reorganisation schemes II K K K Moving a subsidiary upwards in the group hierarchy Prior to reorganisation, entity D has a subsidiary and a sub-subsidiary.
Limited applicability: proportional consolidation is used only in accounting for joint ventures. DO NOT consolidate associates or subsidiaries using this method. 27 ————————————————————————————————————————— Complex Group Structures Preparing consolidated financial statements for more complex groups Topics Key Study System questions Objective test question 14 . . Accounting for sub-subsidiaries Mixed groups Indirect investments in associates or joint ventures 29 Complex Group Structures Accounting for sub-subsidiaries Where a parent (entity A) has a subsidiary (entity B) that itself has a subsidiary (entity C), then C is a subsubsidiary of A.