(b) Motivators. (7 marks)
(b) Motivators. (7 marks)
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(c) the deferred tax implications (with suitable calculations) for the company which arise from the recognitionof a remuneration expense for the directors’ share options. (7 marks)
(b) Discuss the nature of the following issues in developing IFRSs for SMEs.(i) The purpose of the standards and the type of entity to whom they should apply. (7 marks)
(c) Discuss the ethical and social responsibilities of the Beth Group and whether a change in the ethical andsocial attitudes of the management could improve business performance. (7 marks)Note: requirement (c) includes 2 professional marks for development of the discussion of the ethical and socialresponsibilities of the Beth Group.
(c) Discuss how the manipulation of financial statements by company accountants is inconsistent with theirresponsibilities as members of the accounting profession setting out the distinguishing features of aprofession and the privileges that society gives to a profession. (Your answer should include reference to theabove scenario.) (7 marks)Note: requirement (c) includes 2 marks for the quality of the discussion.
(c) Explain what ‘fiduciary responsibility’ means and construct the case for broadening the football club board’sfiduciary responsibility in this case. (7 marks)
(ii) Evaluate the relative advantages and disadvantages of Chen’s risk management committee beingnon-executive rather than executive in nature. (7 marks)
(c) (i) Using ONLY the above information, assess the competitive position of Diverse Holdings Plc.(7 marks)
(iii) Whether or not you agree with the statement of the marketing director in note (9) above. (5 marks)Professional marks for appropriateness of format, style. and structure of the report. (4 marks)
(ii) Advise Andrew of the tax implications arising from the disposal of the 7% Government Stock, clearlyidentifying the tax year in which any liability will arise and how it will be paid. (3 marks)
(iv) The stamp duty and/or stamp duty land tax payable by the Saturn Ltd group; (2 marks)Additional marks will be awarded for the appropriateness of the format and presentation of the memorandumand the effectiveness with which the information is communicated. (2 marks)
(b) Illustrate how you might use analytical procedures to provide audit evidence and reduce the level of detailedsubstantive procedures. (7 marks)
In relation to the law of contract, distinguish between and explain the effect of:(a) a term and a mere representation; (3 marks)(b) express and implied terms, paying particular regard to the circumstances under which terms may be implied in contracts. (7 marks)
In relation to company law, explain:(a) the limitations on the use of company names; (4 marks)(b) the tort of ‘passing off’; (4 marks)(c) the role of the company names adjudicators under the Companies Act 2006. (2 marks)
(b) Explain the matters that should be considered when planning the nature and scope of the examination ofCusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)
(b) State the enquiries you would make of the directors of Mulligan Co to ascertain the adequacy of the$3 million finance requested for the new production facility. (7 marks)
3 (a) Financial statements often contain material balances recognised at fair value. For auditors, this leads to additionalaudit risk.Required:Discuss this statement. (7 marks)
(b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of thecarrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and(7 marks)
What was the price of US dollar against mark on Monday?A．1.53 marks.B．1.57 marks.C．1.55 marks.D．122.75 yen.
JJG Co is planning to raise $15 million of new finance for a major expansion of existing business and is considering a rights issue, a placing or an issue of bonds. The corporate objectives of JJG Co, as stated in its Annual Report, are to maximise the wealth of its shareholders and to achieve continuous growth in earnings per share. Recent financial information on JJG Co is as follows:Required:(a) Evaluate the financial performance of JJG Co, and analyse and discuss the extent to which the company has achieved its stated corporate objectives of:(i) maximising the wealth of its shareholders;(ii) achieving continuous growth in earnings per share.Note: up to 7 marks are available for financial analysis.(12 marks)(b) If the new finance is raised via a rights issue at $7·50 per share and the major expansion of business hasnot yet begun, calculate and comment on the effect of the rights issue on:(i) the share price of JJG Co;(ii) the earnings per share of the company; and(iii) the debt/equity ratio. (6 marks)(c) Analyse and discuss the relative merits of a rights issue, a placing and an issue of bonds as ways of raising the finance for the expansion. (7 marks)
单选题The International Association of Lighthouse authorities (IALA) buoyage system “A” uses some types of marks to distinguish safe navigation? Which type(s) does(do) not belong to the system?（）Alateral marks and cardinal marksBsafe water marksCisolated danger marks and special marksDdangerous water marks