ACCA P2 Corporate Reporting Revision Kit by coll.

By coll.

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Lizzer had been close to breaching the loan covenants in respect of free cash flows and equity ratio requirements at 31 January 20X3. Required ea The directors of Lizzer felt that, given the existing information in the financial statements, any further disclosure would be excessive and confusing to users. (4 marks) Discuss the directors' view that no further information regarding the two instances above should be disclosed in the financial statements because it would be 'excessive'. fre Note. The mark allocation is shown against each of the two instances above.

The hedging relationships still meet the risk management objective and continue to meet all other qualifying criteria. ea cc (b) as In Bental's consolidated financial statements, the B-shares owned by minority shareholders are to be reported as a non-controlling interest. (7 marks) (c) 20 fre Additionally, Bental also has an investment in a foreign entity over which it has significant influence and therefore accounts for the entity as an associate. The entity's functional currency differs from Bental's and in the consolidated financial statements, the associate's results fluctuate with changes in the exchange rate.

The repairs were completed on 30 November 20X5. The property was sold after costs for $27 million on 9 December 20X5. The property was classified as 'held for sale' at the year end under IFRS 5 Non-current assets held for sale and discontinued operations but shown at the net sale proceeds of $27 million. Property is depreciated at 5% per annum on the straight-line basis and no depreciation has been charged in the year. (6 marks) (d) The company granted share appreciation rights (SARs) to its employees on 1 November 20X3 based on ten million shares.

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