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The IASB’s Conceptual framework for financial reporting defines recognition as the process of incorporating in the financial statements an item which meets the definition of an element and satisfies certain criteria.
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Which of the following statements about IAS 20 Accounting for Government Grants and Disclosure of Government Assistance are true?
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(a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatment of events that occur after an entity’s reporting period has ended.
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The following scenario relates to questions 11–15.
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Included within the financial assets of Zinet Co at 31 March 20X9 are the following two recently purchased investments in publically-traded equity shares:
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A company has decided to change its depreciation method to better reflect the pattern of use of its equipment.
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Which of the following will be treated as a subsidiary of Poulgo Co as at 31 December 20X7?
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Rooney Co acquired 70% of the equity share capital of Marek Co, its only subsidiary, on 1 January 20X6. The fair value of the non-controlling interest in Marek Co at acquisition was $1·1m. At that date the fair values of Marek Co’s net assets were equal to their carrying amounts, except for a building which had a fair value of $1·5m above its carrying amount and 30 years remaining useful life.
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The following two issues relate to Spiko Co’s mining activities:
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(a) IAS 37 Provisions, contingent liabilities and contingent assets prescribes the accounting and disclosure for those items named in its title.
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