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5 The International Accounting Standards Board (IASB) is currently in a joint project with
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(c) the deferred tax implications (with suitable calculations) for the company which arise
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(b) a discussion (with suitable calculations) as to how the directors’ share options would
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(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial
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(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated intere
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(ii) why the ‘fair value option’ was initially introduced and why it has caused such conce
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5 Ambush, a public limited company, is assessing the impact of implementing the revised IA
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4 Ryder, a public limited company, is reviewing certain events which have occurred since i
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Additionally the directors wish to know how the provision for deferred taxation would be c
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(ii) Describe the basis for the calculation of the provision for deferred taxation on firs
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3 The directors of Panel, a public limited company, are reviewing the procedures for the c
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(b) Explain how the non-payment of contributions and the change in the pension benefits sh
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(b) Prepare a consolidated balance sheet as at 31 October 2005 for the Lateral Group in ac
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(b) How could pursuing a corporate environmental strategy both add to CFS’s competitive ad
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4 Graham Smith is Operations Director of Catering Food Services (CFS) a £1·5 billion UK ba
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(b) What research techniques could Mark use to get an accurate assessment of staff attitud
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3 Mark Howe, Managing Director of Auto Direct, is a victim of his own success. Mark has cr
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(b) How might the marketing mix vary between the three channels Helen is considering using
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2 Helen Bradshaw, a recent graduate with a degree in catering management, has spotted a ma
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(d) What criteria would you use to assess whether Universal is an ‘excellent’ company? (5
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