13 At 1 January 2005 a company had an allowance for receivables of $18,00015 Which of the following statements about intangible assets are correct?14 Alpha buys goods from Beta. At 30 June 2005 Beta’s
Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.19 What is the company’s return on shareholders’ equity?A c
22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?13 Which of the following correctly describes the impr
18 How should interest charged on partners’ drawings appear in partnership financial statements?A company predicted that the learning rate for production of a new product would be 80%. The actual lear
24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minorityMr Li, a photographer, had his photos published in the July 2014 edition of the tourism
