Which of the following situations requires an adjustment because of this constraint?
A. subsidiary has been acquired and its land is to be included in the consolidated financial statements at fair value
B. subsidiary carries its assets at historical cost but the parent's assets are carried at revalued amounts
C. There have been intragroup transactions during the year which have resulted in unrealised profit in inventory at the year end
D. There has been intragroup trading which has resulted in intragroup balances for receivables and payables at the year end
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What is the balance on the revaluation surplus of Topsy Co as at 30 April 20X6 after the required adjustments have been made?
A. $840,000
B. $855,000
C. $870,000
D. $825,000
What is the carrying amount of the investment in Styre Co in the consolidated statement of financial position of Plow Co as at 31 July 20X5?
A. $25,375
B. $22,750
C. $27,125
D. $23,625
Which of the following statements is NOT true?
A. n some countries, accounting standards can be a detailed set of rules which companies must follow
B. Local accounting standards can be influenced by the tax regime within a country
C. ccounting standards on their own provide a complete system of regulation
D. ccounting standards are particularly important where a company's shares are publicly traded
Using the drop down box to select your answer what is the weighted average number of shares in issue for the year ended 31 December 20X9, in accordance with IAS 33 Earnings per Shared?
A. 2,341,549 shares
B. 1,935,769 shares
C. 2,125,000 shares
D. 2,431,778 shares
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