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2014年ACCA考试《P2公司报告》练习题1

来源:考试吧(Exam8.com) 2014-03-14 9:36:58 要考试,上考试吧! 模拟考场
考试吧为大家推荐2014年ACCA考试《P2公司报告》练习题,希望大家在考试吧学习愉快!

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  IAS 1 (revised) Presentation of financial statements

  - Dividend cannot be shown in profit or loss (income statement). Dividends must be presented on the face of the statement of changes in equity or in the notes

  - Statement of changes in equity for owner changes in equity. Non-owner changes in equity. Non-owner changes must be shown in the statement of comprehensive income.

  - Revaluation gains must be shown the other comprehensive income

  IAS 8 (revised) Accounting policies, changes in accounting estimates and errors

  Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an entity in preparing and presenting financial statements.

  IFRS 8 Operating segments (replaced IAS 14 Segment reporting)

  IFRS 8 is a disclosure standard:

  - Segment reporting is necessary for a better understanding and assessment of:

  . past performance

  . risks and returnswww.Examw.com

  . informed judgements

  - IFRS 8 adopts the managerial approach to identifying segments.

  - The standard gives guidance on how segment should be identified and what information should be disclosed for each

  It also sets out requirements for related disclosures about products and services, geographical areas and major customers.

  IAS 33 Earnings per share

  Earnings per share is a measure of the amount of profits earned by a company for each ordinary share. Earnings are profits after tax and preferred dividends

  Ordinary share: an equity instrument that is subordinate to all other classes of equity instruments.

  Basic EPS: is calculated by dividing the net profit or loss for the period attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period.

  Basic EPS = Net profit/(loss) attributable to ordinary shareholders /

  Weighted average no. of ordinary shares outstanding

  Effect on basic EPS OF changes in capital structure:

  - new issues/buy backs,

  - capitalization/bonus issue, share split/reverse share split,

  - rights issue

  Right issue:

  To arrive at figures for EPS when a rights issue is made, first calculate the theoretical ex-rights price. This is a weighted average value per share.

  相关推荐:

  2014年ACCA学习方法和考试技巧

  2014年ACCA《公司法和商法F4》讲义汇总

  2014年ACCA考试《专业会计师P1》复习指导汇总

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