Financial Training Course Financial Accounting 10 pptx

Financial Training Course Financial Accounting_10 pptx

... and financial investment: Payments to acquire tangible fixed assets (102 0) Receipts from sales of tangible fixed assets 15 Payment to purchase fixed asset investment ( 110 000 – 100 000) (10) (101 5) ––––– Equity ... above. (10 marks) (b) Summarise the changes which FRS 1 (Revised) made to the old FRS 1, and explain why each change was considered necessary by the Accounting Standards...

Ngày tải lên: 21/06/2014, 18:20

Financial Training Course Financial Accounting_12 docx

... 20X6) 10 556 ––––––– ––––––– ––––––– ––––––– Notes: (a) The fixed assets were purchased for 10 000 on 1 January 20X3 when the RPI = 100 : 120 £(1 Jan X3) 10 000 × –––– = £(31 Dec X6) 12 000 100 (b) ... loss account for 20X7 would be: Interest payable, 12% of 10 000 £1 200 12 Gain on long-term borrowing, 10 000 ( –1 ) £1 500 115 ––– 100 180 –––– 150 180 –––– 160 12 For simplicity...

Ngày tải lên: 21/06/2014, 18:20

WILLERFUNDS Rapport annuel et états financiers audités Annual report and audited financial statements au 31/12/10 at 31/12/10 pptx

... payable WILLERFUNDS Combiné Combined Etats Financiers au 31/12 /10 Financial Statements at 31/12 /10 Exprimé en Expressed in USD Etat du Patrimoine au 31/12 /10 Statement of Net Assets at 31/12 /10 This is trial version www.adultpdf.com ... summary of significant accounting policies and other explanatory notes to the financial statements. Board of Directors of the management co...

Ngày tải lên: 20/06/2014, 06:20