(c) At 1 June 2006, Router held a 25% shareholding in a film distribution company, Wireless, a public limitedcompany. On 1 January 2007, Router sold a 15% holding in Wireless thus reducing its investment to a 10%holding. Router no longer exercises significant influence over Wireless. Before the sale of the shares the net assetvalue of Wireless on 1 January 2007 was $200 million and goodwill relating to the acquisition of Wireless was$5 million. Router received $40 million for its sale of the 15% holding in Wireless. At 1 January 2007, the fairvalue of the remaining investment in Wireless was $23 million and at 31 May 2007 the fair value was$26 million. (6 marks)Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.

(c) At 1 June 2006, Router held a 25% shareholding in a film distribution company, Wireless, a public limited

company. On 1 January 2007, Router sold a 15% holding in Wireless thus reducing its investment to a 10%

holding. Router no longer exercises significant influence over Wireless. Before the sale of the shares the net asset

value of Wireless on 1 January 2007 was $200 million and goodwill relating to the acquisition of Wireless was

$5 million. Router received $40 million for its sale of the 15% holding in Wireless. At 1 January 2007, the fair

value of the remaining investment in Wireless was $23 million and at 31 May 2007 the fair value was

$26 million. (6 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.


相关考题:

4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a televisioncompany to make a film which will be broadcast on the television company’s network. The fee agreed for thefilm was $5 million with a further $100,000 to be paid every time the film is shown on the television company’schannels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million anddelivered to the television company on 1 April 2007. The television company paid the fee of $5 million on30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,the costs of which would be deducted from any future payments to Router. The directors of Router wish torecognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May2007. (5 marks)Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.

(d) Additionally Router purchased 60% of the ordinary shares of a radio station, Playtime, a public limited company,on 31 May 2007. The remaining 40% of the ordinary shares are owned by a competitor company who owns asubstantial number of warrants issued by Playtime which are currently exercisable. If these warrants areexercised, they will result in Router only owning 35% of the voting shares of Playtime. (4 marks)Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.

A user states that the wireless router keeps rebooting while the power to the other equipment stays on. Which of the following should the technician perform to prevent users from rebooting the router?()A. Change the default administrator passwordB. Change the IP range of the wireless networkC. Hide the SSIDD. Disable WEP

Which of the following features on a wireless router maps the private IP address to a public IPaddress?() A. SSIDB. NATC. MAC filteringD. DHCP

You install a new hardware router that provides wireless network connectivity between your computer and the Internet. You connect to the router by using a wireless network adapter.Your computer is able to access the Internet but is unable to discover other computers in the local wireless network.You need to configure the wireless connection to allow your computer to discover other computers.What should you do?()A.AB.BC.CD.D

When is it necessary to use a public IP address on a routing interface?() A. Connect a router on a local network.B. Connect a router to another router.C. Allow distribution of routes between networks.D. Translate a private IP address.E. Connect a network to the Internet.

Which of the following commands on the wireless interface of a cisco 3845 integrated service router allows the ssid to broadcast?()A、router(config-ssid)# enableB、router(config-ssid)# advertiseC、router(config-ssid)# broadcastD、router(config-ssid)# guest-mode

For a router to obtain a certificate from a CA, what is the first stepof the certificate enrollment process?()A、 the router generates a certificate request and forwards it tothe CAB、 the router generates an RSA key pairC、 the router sends its public key to the CAD、 the CA sends its public key to the routerE、 the CA verifies the identity of the routerF、 the CA generates a certificate request and forwards it to the router

Which of the following commands on the wireless interface of a Cisco 3845 Integrated Services Routerallows the SSID to broadcast?()A、router (config-ssid)# enableB、router (config-ssid)# advertiseC、router (config-ssid)# broadcastD、router (config-ssid)# guest-mode

Which explanation describes a wireless client IGMP multicast join request using a Cisco Unified Wireless Network v5.2 architecture of AP to WLAN controller?()A、passed by the AP to its connected switch and then forwarded directly to the connected router,which creates an MGID table entryB、passed by the AP to the WLAN controller and then forwarded to the source PIM-enabled router,which creates an MGID table entryC、passed by the AP to the WLAN controller, which creates an MGID table entry before forwarding to the directly connected PIM-enabled routerD、passed by the AP to its connected switch and then forwarded to the rendezvous point router,which creates an MGID table entry

A()is a special type of parent company that exercises little operating control over the subsidiary,merely“holding”its stock as an investment.A、Public companyB、holding companyC、firmD、conglomerate

Which of the following should be configured on a wireless router to enhance security? (Select TWO).()A、Disable DHCPB、Change wireless channelC、Disable SSID broadcastingD、Change the default username and passwordE、Use a static IP address

When is it necessary to use a public IP address on a routing interface?()A、Connect a router on a local network.B、Connect a router to another router.C、Allow distribution of routes between networks.D、Translate a private IP address.E、Connect a network to the Internet.

Why is NTP an important component when implementing IPSec VPN in a PKI environment?()A、 To ensure the router has the correct time when generating its private/public key pairs.B、 To ensure the router has the correct time when checking certificate validity from the remote peersC、 To ensure the router time is sync with the remote peers for encryption keys generationD、 To ensure the router time is sync with the remote peers during theDH exchangeE、 To ensure the router time is sync with the remote peers when generating the cookies during IKE phase 1

Which of the following features on a wireless router maps the private IP address to a public IPaddress?()A、SSIDB、NATC、MAC filteringD、DHCP

A user states that the wireless router keeps rebooting while the power to the other equipment stays on. Which of the following should the technician perform to prevent users from rebooting the router?()A、Change the default administrator passwordB、Change the IP range of the wireless networkC、Hide the SSIDD、Disable WEP

Mike, a technician, is installing a wireless router for a client. Which of the following is MOST important when installing a wireless router?()A、LocationB、DCPAC、SSIDD、Number of client machines

A company has implemented a wireless network for its employees. Since implementing the new network, individuals have been receiving duplicate IP addresses causing network issues. Which of the following would resolve this issue?()A、Add another wireless access point.B、Add another DHCP server.C、Disable the wireless DHCP server.D、Change the default gateway of the wireless router

Which of the following is used to deny or allow access to a wireless router network?()A、SSIDB、SNMPC、IMAPD、MAC filtering

You install a new hardware router that provides wireless network connectivity between your computer and the Internet. You connect to the router by using a wireless network adapter. Your computer is able to access the Internet but is unable to discover other computers in the local wireless network.  You need to configure the wireless connection to allow your computer to discover other computers.  What should you do?()A、Configure the network category of your wireless network connection to Private.B、Configure the network category of your wireless network connection to Public.C、Configure the TCP/IP packet filtering on the wireless network connection.D、Configure the wireless network connection with the appropriate authentication to the router.

单选题A company has implemented a wireless network for its employees. Since implementing the newnetwork, individuals have been receiving duplicate IP addresses causing network issues.  Which of the following would resolve this issue? ()A Add another wireless access point.B Add another DHCP server.C Disable the wireless DHCP server.D Change the default gateway of the wireless router.

单选题You install a new hardware router that provides wireless network connectivity between your computer and the Internet. You connect to the router by using a wireless network adapter. Your computer is able to access the Internet but is unable to discover other computers in the local wireless network.  You need to configure the wireless connection to allow your computer to discover other computers.  What should you do?()AConfigure the network category of your wireless network connection to Private.BConfigure the network category of your wireless network connection to Public.CConfigure the TCP/IP packet filtering on the wireless network connection.DConfigure the wireless network connection with the appropriate authentication to the router.

单选题A()is a special type of parent company that exercises little operating control over the subsidiary,merely“holding”its stock as an investment.APublic companyBholding companyCfirmDconglomerate

单选题When is it necessary to use a public IP address on a routing interface?()AConnect a router on a local network.BConnect a router to another router.CAllow distribution of routes between networks.DTranslate a private IP address.EConnect a network to the Internet.

单选题For a router to obtain a certificate from a CA, what is the first stepof the certificate enrollment process?()A the router generates a certificate request and forwards it tothe CAB the router generates an RSA key pairC the router sends its public key to the CAD the CA sends its public key to the routerE the CA verifies the identity of the routerF the CA generates a certificate request and forwards it to the router

多选题Which of the following should be configured on a wireless router to enhance security? (Select TWO).()ADisable DHCPBChange wireless channelCDisable SSID broadcastingDChange the default username and passwordEUse a static IP address

单选题A company has implemented a wireless network for its employees. Since implementing the new network, individuals have been receiving duplicate IP addresses causing network issues. Which of the following would resolve this issue?()AAdd another wireless access point.BAdd another DHCP server.CDisable the wireless DHCP server.DChange the default gateway of the wireless router