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Advanced financial accounting
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Q1: Riassunto:
- Increase in Share Capital: CF Financial Activities, +70 CU, cash inflow.
- Decrease in Inventories: CF Operating Activities, +30, positive adjustment for working capital change.
- Depreciation: CF Operating Activities, +80, non-cash expense.
- Repayment of Loans: CF Financial Activities, -110, cash outflow.
- Conversion of Convertible Bonds: CF Financial Activities, 0, no cash flow.
- Loss on Disposal of Fixed Assets: CF Operating Activities, +27, positive adjustment for operating activities.
Q3: Impairment of Fixed Assets:
- Supertools CGU: Carrying amount 106 CU, value in use 70 CU, fair value less cost 76 CU.
- Impairment loss 30 C
Leggi il riassunto completo
- Q1 - Statement of Cash Flows: a) CF Financial Activities, +70 CU, cash inflow from share capital increase; b) CF Operating Activities, +30 CU, adjustment for decrease in inventories; c) CF Operating Activities, +80 CU, depreciation adjustment; d) CF Financial Activities, -110 CU, loan repayment; e) CF Financial Activities, 0 CU, convertible bond conversion; f) CF Operating Activities, +27 CU, loss on disposal of fixed assets.
- Q3 - Impairment of Fixed Assets: Mechanic Tools Inc. impairment loss of 30 CU allocated to goodwill and tangible assets based on their carrying amounts, with goodwill fully impaired first.
- Q4 - Consolidated Financial Statements: a) WTH includes SBN due to voting agreement; b) HRH Plc must include Country Hotel Inc.; c1) FOOD DIRECTOR includes TAYLORS for control reasons and business activity differences; c2) FOOD DIRECTOR includes FINGERFOOD due to supplier dependency and management overlap; d) FRI consolidates GBH using full consolidation technique.
- Q5 - Consolidated Sales: FOOD DIRECTOR Group consolidated sales = 250 CU (separate) - 1 CU (TAYLORS) - 70 CU (FINGERFOOD) + 20 CU (TAYLORS separate) + 120 CU (FINGERFOOD separate) = 319 CU.
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