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Problem 1. Where a non-controlling interest exists in a subsidiary, AASB 12/IFRS 12 Disclosure of Interests in Other Parties requires parent entities to disclose which of the following for each subsidiary?
I. Summarized financial information about each subsidiary
II. The proportion of the ownership interests held by non-controlling interests
III. If the subsidiary is not wholly owned, the names of all the members
IV. The country of incorporation of subsidiaries
Option a. I, II, III and IV
Option b. II, III and IV only
Option c. I, II and IV only
Option d. I and IV only
The procedures used for over-the-counter receipts are as follows. At the close of each day's business, the sales clerks count the cash in their respective cash drawers, after which they determine the amount recorded by the cash register and prepare t..
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What should be reported as net income for the period? The Cone Company has prepared a trial balance accounts receivable-$19,000, inventory-$30,000, cost of good
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Using the FIFO method, calculate the equivalent units for materials and conversation costs.
At the beginning of 2014, Aristotle Company acquired a mine for $845,160. Of this amount, $96,400 was ascribed to the land value and the remaining portion to the minerals in the mine. Compute the total amount of depletion for 2014. Compute the amount..
Sandstone Corporation has one of its manufacturing plants operating on a single shift five-day week. The plant is operation at its full capacity (24,000 units of output per week) without the use of overtime or extra shifts. Fixed costs for single-shi..
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