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FRS 3, Reporting Financial Performance, requires that earnings per share should be calcu- lated on the profit after tax, minority interest and extraordinary items. FRS 3 permits an additional measure of earnings per share to be disclosed provided it is presented on a consistent basis over time and reconciled to the amount required by the standard. There should also be an explanation of the reasons for calculating the additional version.
As a result, there is no longer a unique measure of performance. Is this a good thing and what problems might this give preparers and users of financial statements?
cleaners inc. is considering purchasing equipment costing 30000 with a six-year useful life. the equipment will provide
Prepare journal entries to record the following selected transactions of Ridge Company.
steve company a retail company has two departments g and s. the companys most recent monthly contribution format income
given the following data calculate the cost of ending inventory using weighted average method rounding to the nearest
smith corporation purchased for cash new loading equipment for the warehose on january 1. 2014 at invioce of 80000. it
Set up T accounts for cash, accounts receivable, supplies,merchandise inventory, prepaid expense, , equipment, furniture andfixture, accounts payable, notes payable, contributed capital, sales revenue, cost of good sold (expense), advertising expe..
miller company manufactures a product for which materials are added at the beginning of the manufacturing process. a
Fields Corporation has two divisions; Sporting Goods and Sports Gear. The sales mix is 65% for Sporting Goods and 35% for Sports Gear. Fields incurs $2,220,000 in fixed costs. The contribution margin ratio for Sporting Goods is 30%, while for Spor..
Senior Security Co. offers a range of security services for senior citizens. Each type of service is considered within a separate department. Mary Pincus, the overall manager, is compensated partly on the basis of departmental performance by stayi..
data follow for the construction division of d. jack
parnell industries buys securities to be available for sale when circumstances warrant not to profit from short-term
in 2002 when mcdonalds offered to put an extra strip of bacon on any hamburger for 35 cents it encountered drastic
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