By Catherine Gowthorpe
CIMA Revision playing cards are the single fabrics written and recommended by means of CIMA. they supply succinct yet entire assurance of the entire significant issues of the hot CIMA 2005 syllabus. The pocket-sized, spiral-bound layout permits them to be carried round simply, making them priceless assets anyplace you're. Diagrams and bulleted lists are used all through to exhibit the major issues as in actual fact and concisely as attainable. This simplifies the syllabus and makes the issues effortless to benefit and keep in mind. CIMA Revision playing cards supply: * examination information and tricks * A precis of all of the key themes of the recent syllabus* visible aids to consolidate studying * examination targeted, pocket sized revision publications summarising the major subject matters of the recent CIMA syllabus * Diagrams and tables all through strengthen key innovations and relief reminiscence retention and bear in mind * simply transportable dimension - excellent for wallet and baggage
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Extra info for CIMA Revision Cards: Financial Analysis
Note the different treatment required in respect of the fair value exercise upon acquisition. 34 ————————————————————————————————————————— –––––––––––––––––––––––––––––––––– Acquisitions in the Accounting Period IFRS 3 – Fair value requirements K K KK K K Specific assets and liabilities Consideration: where it comprises equity shares, fair value is the published price of the equity instruments. Fair value also includes any directly attributable costs. Property, plant and equipment: fair value is normally depreciated market value.
A hedging relationship involves a hedged item and a hedging instrument. The hedged item in this context is the investment in the foreign operation. The hedging instrument is a financial liability, whose cash flows are expected to offset cash flows of the hedged item. K Effects of hedging Remember If the hedging relationship were not recognised, gains and losses on the hedged item would be recognised in equity, but gains and losses on the hedging instrument would be recognised in the income statement.
The requirements of IFRS 3, IAS 28, IAS 31 and IAS 27 apply. Study tip Chapter 10 in the Study System includes a detailed worked example of foreign operation translation. If this aspect of the syllabus is still unclear, revise the example carefully. 56 ————————————————————————————————————————— ––––––––––––––––––––––––––––––––––––– Foreign Currency Transactions Hedging K K Sometimes, a foreign currency investment is hedged by a liability in the same currency. A hedging relationship involves a hedged item and a hedging instrument.
CIMA Revision Cards: Financial Analysis by Catherine Gowthorpe