(ii) Upwards; (3 marks)
(ii) Upwards; (3 marks)
相关考题：
(ii) Analyse why moving to a ‘no frills’ low-cost strategy would be inappropriate for ONA.Note: requirement (b) (ii) includes 3 professional marks (16 marks)
(ii) why the ‘fair value option’ was initially introduced and why it has caused such concern. (5 marks)
(ii) the strategy of the business regarding its treasury policies. (3 marks)(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of thereport.)
(b) (i) Discusses the principles involved in accounting for claims made under the above warranty provision.(6 marks)(ii) Shows the accounting treatment for the above warranty provision under IAS37 ‘Provisions, ContingentLiabilities and Contingent Assets’ for the year ended 31 October 2007. (3 marks)Appropriateness of the format and presentation of the report and communication of advice. (2 marks)
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(ii) Explain how the existing product range and the actions per Note (3) would feature in Ansoff’sproduct-market matrix. (7 marks)
(ii) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.(3 marks)
(ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in decidingwhich refrigeration system to purchase and discuss the limitations inherent in its use. (3 marks)
(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.(3 marks)
(ii) evaluates the relative performance of the four depots as indicated by the analysis in the summary tableprepared in (i); (5 marks)
(ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For thepurposes of this part, you may assume that the benefit in respect of the furnished flat is ￡11,800 peryear. (3 marks)
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(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receiveon incorporation, without triggering a capital gains tax (CGT) liability. (3 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)
(ii) State the taxation implications of both equity and loan finance from the point of view of a company.(3 marks)
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(ii) Describe the evidence you would seek to support the assertion that development costs are technicallyfeasible. (3 marks)
(ii) Recommend further audit procedures that should be carried out. (4 marks)