By Catherine Gowthorpe
The 2006 variation of CIMA's reliable research structures were up-to-date to mirror adjustments within the syllabus. monetary research has been written via the examiners to totally mirror what might be proven within the examination. up to date to include legislative and syllabus adjustments, the 2006 examine structures supply whole examine fabric for the may perhaps and November 2006 tests. the recent variation continues the preferred loose-leaf structure and comprises: * perform questions all through * whole revision part * subject summaries * prompt analyzing articles from quite a number journals * may perhaps 2005 Q & A's * The reliable examine structures are the single examine fabrics recommended by way of CIMA * up-to-date to mirror alterations within the syllabus with key sections written through examiners * entire built-in package deal incorporating syllabus counsel, complete textual content, suggested articles, revision courses and huge query perform
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Additional resources for CIMA Study Systems 2006: Financial Analysis
Consolidated reserves Reserves of A 90% of post-acquisition reserves of B ($19,000 Ϫ $10,000) $ 80,000 88,100 88,100 As the questions get more complicated it is best to develop a standard approach. The most efﬁcient order in which to tackle questions is as follows: 1. 2. 3. 4. 5. Read the question and establish the group structure. Compute all the net asset amounts – these are basically aggregations. Leave a space for goodwill but do not compute at this stage. Slot in the issued capital from the parent entity’s own balance sheet.
After initial recognition, goodwill should be carried in the balance sheet as a non-current intangible asset at cost less any accumulated impairment losses. Negative goodwill Occasionally, the amount paid for an investment in a subsidiary is less than the aggregate fair values of the net assets acquired. X0) Property, plant and equipment Net current assets Issued capital Reserves H $ 30,000 S $ – 60,000 110,000 100,000 20,000 25,000 25,000 50,000 150,000 100,000 10,000 15,000 25,000 Prepare the consolidated balance sheet for the group at 31 December 20X0.
However, a parent can control a subsidiary without owning all of its equity shares. The interests of other shareholders in the subsidiary entities are referred to as minority interests. The basic aggregation is not affected where subsidiaries are not wholly owned. The net assets of the parent and 100 per cent of the net assets of the subsidiary are added together. This is so that the consolidated balance sheet includes all of the assets and liabilities over which the group exerts control. X0 for $32,000 when B’s reserves were $10,000.