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Problem 1: Disclosure of a related party relationship is required:
a. when a related party exists, even if there have been no related party transactions.
b. when a control relationship exists, even if there have been no related party transactions.
c. when a transaction with a related party has occurred.
d. both (b) and (c)
Problem 2: Which of the following is not a financial asset?
A. a 5 % holding in the non-puttable ordinary shares of another entity (investee).
B. a 30 % holding in the non-puttable ordinary shares of another entity (investee) where the investee is classified as an associate of the entity.
C. cash deposited in a bank which is unrestricted at to use.
D. receivable from a customer for goods already delivered.
2. Which of the following is a step in locating offshore assets? a. determine if a subject traveled overseas b. locate the subject's travel agency c. identify the means employed to move cash offshore d. all of the above e. none of the above
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Having purchased a 10-year lease of his premises for £5,000, Mr. A. Ross asks advice regarding the amortisation of the lease.
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Using the alphabetical list of account balances presented below, all of which are normal, prepare a trial balance for Cookies and Cream Company
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