题目内容
What is the current liability for the leased plant in Flash Co's statement of financial position as at 30 September 20X5?
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What is the amount of the provision that Kalatra Co would report in its statement of financial position as at 30 September 20X5 in respect of its oil operations?
In accordance with IAS 21 The Effect of Changes in Foreign Currency Exchange Rates, which of the following foreign currency exchange rates may be used to translate the foreign currency purchases and sales? (1)The rate which existed on the day that the purchase or sale took place (2)The rate which existed at the beginning of the accounting period (3)An average rate for the year, provided there have been no significant fluctuations throughout the year (4)The rate which existed at the end of the accounting period
In accordance with IAS 33 Earnings per Share, what is Hoy's diluted earnings per share for the year ended 30 September 20X5?
On 30 September 20X4, Fork Co disposed of its entire investment in Spoon Co, details of which are as follows: $'000 Sales proceeds of Fork Co's entire investment in Spoon Co 5,580 Cost of Fork Co's entire investment in Spoon Co 3,720 Immediately before the disposal, the consolidated financial statements of Fork Co included the following amounts in respect of Spoon Co: $'000 Carrying amount of the net assets (excluding goodwill) 4,464 Carrying amount of the non-controlling interests 900 What is the profit/loss on disposal (before tax) which will be recorded in Fork Co's CONSOLIDATED statement of profit or loss for the year ended 30 September 20X4?
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