[khilen279]

Also – For harmonisation of accounting policies was the answer

“To help companies comply with exchange rules”

Or “It helps to develop standards in developing countries” or something…

I know we had to pick 2 out of 4, but the orher option was straight forward ( I hope )

[khilen279]

Hi all – For section C (Consolidation of SFP), i believe it was for Peraltra group – Did anyone get a negative post acqusiton? I have never seen that before but i got a negative amount as the retained earnings @ acq was higher than at the YE?

Also, i got ratios based on cash flow to help directors confusion regd why profits went up but not cash… What points did you put down? You also could not calculate any Roce questions as no financial statement was provided!

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