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(c) At 1 June 2006, Router held a 25% shareholding in a film distribution company, Wireless, a public limited
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(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a
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(b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,
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(ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the year
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4 Ryder, a public limited company, is reviewing certain events which have occurred since its year end of 31 October
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2 Tyre, a public limited company, operates in the vehicle retailing sector. The company is currently preparing its financial
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5 Financial statements have seen an increasing move towards the use of fair values in accounting. Advocates of ‘fair
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(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for this
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(c) Discuss how the manipulation of financial statements by company accountants is inconsistent with their
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3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred tax
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