On 30 September 20X7, extracts from the statements of financial position of the two companies were: Anita Co Binita Co $'000 $'000 Equity shares of $1 each 125 100 Retained earnings 300 150 Total 425 250 What is the total equity which should appear in Anita Co's consolidated statement of financial position as at 30 September 20X7?
A. $470,000
B. $345,000
C. $445,000
D. $370,000
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What is the correct figure for the carrying amount of the production equipment in Bash Co's statement of financial position as at 30 September 20X2?
A. $5,016,000
B. $6,270,000
C. $6,330,000
D. $6,360,000
Which of the following is a possible advantage of a rules-based system of financial reporting?
A. t encourages the exercise of professional judgement
B. t prevents a fire-fighting approach to the formulation of standards
C. t offers accountants more protection in the event of litigation
D. t ensures that no standards conflict with each other
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
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
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