By Catherine Gowthorpe
The 2006 version of CIMA's legitimate examine structures were up-to-date to mirror alterations within the syllabus. monetary research has been written through the examiners to completely replicate what will be confirmed within the examination. up to date to include legislative and syllabus alterations, the 2006 research platforms supply entire examine fabric for the could and November 2006 checks. the recent version continues the preferred loose-leaf layout and includes: * perform questions all through * entire revision part * subject summaries * urged interpreting articles from a number journals * may possibly 2005 Q & A's * The reputable examine platforms are the single research fabrics recommended via CIMA * up-to-date to mirror alterations within the syllabus with key sections written through examiners * whole built-in package deal incorporating syllabus tips, complete textual content, steered articles, revision publications and broad query perform
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Extra resources for CIMA Study Systems 2006: Financial Analysis
The intra-group balances differ by $1,000 ($3,000 Ϫ $2,000). The difference is clearly caused by the cash in transit of $1,000. We now proceed to prepare the consolidated balance sheet. D. 1 STUDY MATERIAL P8 THE CONSOLIDATED BALANCE SHEET 1 34 $ Non-current assets Goodwill Property, plant and equipment Current assets Inventories Receivables Cash in transit $ 4,500 45,000 49,500 See working 2 HϩS HϩS H ϩ S Ϫ $3,000 The reconciling item 15,000 15,000 11,000 31,000 80,500 Capital and reserves Issued capital Reserves 40,000 17,000 57,000 64,500 61,500 Minority interest Current liabilities Trade payables Bank overdraft H only See working 3 See working 1 H ϩ S Ϫ $2,000 HϩS 10,000 19,000 19,000 80,500 Workings 1.
Regardless of how appropriate the requirements may be in theory (which in itself is often doubtful), unless they are made reasonably accessible to accountants who operate in the real world, they will not fulﬁl their purpose. Clearly, we do still need accounting standards. I would not suggest a return to a standards-free zone. However, I do suspect that the founders of the ASSC would have hesitated if they had been able to foresee the kind of rulebook it would eventually lead to. Our present standards must be substantially consolidated and simpliﬁed if they are to meet the needs of those meant to apply them.
This applies particularly to the most difﬁcult topics, such as ﬁnancial instruments; even experts often disagree about what the latest proposals actually mean in practice. Regardless of how appropriate the requirements may be in theory (which in itself is often doubtful), unless they are made reasonably accessible to accountants who operate in the real world, they will not fulﬁl their purpose. Clearly, we do still need accounting standards. I would not suggest a return to a standards-free zone.