[Anton]

Thanks Mike

This is really a weak form of question from the acca, since they assume, that the loan note is not recognised in the FS…

[Anton]

Sorry…

I checked the lectures… I know the theory, it is a practical question wether the interest must be recognised or not…

[Anton]

No idea?

[Anton]

Hello,

No, there is no charge on retained earnings (income statement is not questioned, so no information about finance cost). The loan is not recognised in the statement, because it is a part of consideration (goodwill) and there it is not debited to bank, it is debited to goodwill in the first place.

Is there a mistake in the official acca answers, or am I wrong?

[Anton]

Hello Mike,

Thanks. That will effect, that I have 2 effects in the income statement for subsequent periods:

1. Depreciation of the capitalized dismantling asset (db CoS cr Asset)
2. Unwinding the provision (db Admin cost cr provision)

Correct?

Thanks
A

[Anton]

I am referring to the example above (dismantling 200 in 3y time and 10%)

[Anton]

Hello Mike,

Could you please explain( with workings) the subsequent effects regarding the capitalised dismantling cost and the corresponding provision?

Would the asset be depreciated (I.e 150/3=50′ new cv 100, double book entry: db CoS 50 cr asset 50) and the provision unwinded (150×0,1= 15; cr ADmin C 15 db 0rovison 15)?

What will be the SFP and the IS look like one year later?

Thanks A

[Anton]

Tranks, i Mixed up 400 and 460 and right and Bonus issue, correct answer musst than be:

375

A right issue Can be a cashinflow, a Bonus issue Not.

[Anton]

Working on Same question, Not Shure, if i Handled correct with the right issue:

Cashinflow 435
(560+285-960-460+140[bonusshare, no cashinflow: 560*1/4])
?

[Anton]

@ feroz: Tranks !

Could You please explain whey optimal Point was 66000?

I calc. Booth points with the constraints formula…

[Anton]

Hi,

Tanks Ahmed,
Can someone explain how to calc. the limiting factors simultaneous equation on Minute Basis? Iam always getting Otter values?

Thanks

[Anton]

@ jelly: in the Sales mix variance the contribution of the small Package was higher as of the Full pakage or Not? And wasnt actual Sales Portion of small higher than full (Economics Crisis, Chapter etc.).

Does someone remember the cs ratios?

[Anton]

@anna,

Did exactly the Same on q4.
Why do you think, that advertisment shouldnt be included in the Profit calc?

[Anton]

Perfect! Thank you

[Anton]

What did you wright for factors in budgeting regarding uncertainty

[Anton]

Yes and booth Maxi min and ev was 35

[Anton]

Does someone remember the constraints for lin. Prog. ?

[Author]

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