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Question - Namshare Limited profit for the year ended 31 December 2017 amounts to N$ 6 200. This includes an after-tax operating loss attributable to discontinued operations of N$ 15 000.
The company share capital as at 01 January 2017 consisted of 300 000 shares ordinary shares. Three years ago, 30 000, 4% cumulative preference shares with a nominal value of N$1 each convertible after 5 years into equal number of ordinary shares at the option of Namshare Limited were issued. Simultaneously, 100 000 convertible debentures were issued that are to be converted into an equal number of ordinary shares after seven years at the option of Namshare Limited (the interest on the debentures amounted to N$ 10 000 in the current year).
Preference dividend of N$ 3 600 was declared during the current financial year. Assume a tax rate of 30%.
Required - Calculate the basic earnings per share and the diluted earnings per share which must be disclosed in the financial statements of Namshare, so as to comply with the requirements of international financial reporting standards (IFRS). Show all your workings.
At the beginning of 2012, there was $1,600 of materials on hand. During the year, the company purchased $324,000 of materials; however it paid for only $314,000. How much inventory was requisitioned for use on jobs during 2012?
question shirt company manufactures shirts for sale to retail stores. mai shirt co.s controller is becoming more
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