(ii) Identify and explain the potential financial statement risks caused by the breach of
(ii) Identify and explain the potential financial statement risks caused by the breach of planning regulations
discussed in the press cutting. (6 marks)
(ii) Identify and explain the potential financial statement risks caused by the breach of planning regulations
discussed in the press cutting. (6 marks)
(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment
properties. (6 marks)
(ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to
apply to the transaction. (4 marks)
A.Phase I
B.Phase II
C.Phase III
D.Phase IV
(ii) Set out the information required by Jane in connection with the administration of the company’s tax
affairs and identify any penalties that may already be payable. (3 marks)
(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are
due and identify any further issues relevant to Galileo relating to the payments. (3 marks)
A、A. World War II
B、B. the developments of the weapon
C、C. the atomic bomb
D、D. a general threat
(c) Calculate the theoretical ex rights price per share and the net funds to be raised by the rights issue, and
determine and discuss the likely effect of the proposed expansion on:
(i) the current share price of Merton plc;
(ii) the gearing of the company.
Assume that the price–earnings ratio of Merton plc remains unchanged at 12 times. (11 marks)
A、Problems with existing studies
B、Description of the skeleton of the research
C、Existing studies on the problem
D、Research contents
设总体X的分布函数为
其中θ是未知参数且大于零, 为来自总体X的简单随机样本,
(I)求EX与EX2;
(II)求θ的最大似然估计量
(III)是否存在实数a,使得对任何ε>0,都有
budgeting approaches.
However, academic studies (e.g. Beyond Budgeting – Hope & Fraser) argue that the annual budget model may be
seen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation of
alternative models for use in the accomplishment of strategic change.
Required:
(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgeting
approach that is applied. (8 marks)
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