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Question - Moon plc bought a new, fully fitted, office building on 1 April 2013 for $20 million. On the same date it issued a $25 million bond at an annual yield of 7.5%, primarily to pay for the new building. The building remained idle for 4 months as the directors of Moon plc decided not to move offices until the summer. On 1 August 2013 the company occupied the building, and remained in occupation for the balance of the financial year. The reporting date is 31 March 2014.Under IAS 23 Borrowing Costs, how much interest should be capitalised to the buildings account?
Financial Statement Analysis and Preparation
Describe the ways that a person can become a shareholder of a company. Why Wal-Mart would split its stock?
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Computation of Free Cash Flow
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