ACCA P2 Corporate Reporting Revision Kit by coll.

By coll.

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Example text

The entity feels that if no risk or probability adjustment were needed then the cost of the external contractor would be $180 million in ten years' time. The present value of this cost is $129 million. If risk and probability are taken into account, then there is a probability of 40% that the present value will be $129 million and 60% probability that it would be $140 million, and there is a risk that the costs may increase by $5 million. Required Describe the accounting treatment of the above events under IAS 37.

Scramble reported a consolidated net loss for the period and an impairment charge in respect of the two CGUs representing 63% of the consolidated profit before tax and 29% of the total costs in the period. The recoverable amount of the CGUs is defined, in this case, as value in use. Specific discount rates are not directly available from the market, and Scramble estimates the discount rates, using its weighted average cost of capital. In calculating the cost of debt as an input to the determination of the discount rate, Scramble used the risk-free rate adjusted by the company specific average credit spread of its outstanding debt, which had been raised two years previously.

Selling price per unit (both)($) 1,000 Minor defect $ 100 ym a Assume that sales of equipment are on 31 October 20X7 and any warranty claims are made on 31 October in the year of the claim. Assume a risk adjusted discount rate of 4%. Required Draft a report suitable for presentation to the directors of Macaljoy which: (ii) (b) (i) (ii) Discusses the nature of and differences between a defined contribution plan and a defined benefit plan with specific reference to the company's two schemes. (7 marks) Shows the accounting treatment for the two Macaljoy pension plans for the year ended 31 October 20X7 under IAS 19 Employee benefits (revised 2011).

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