Financial Reporting and Ethics - The Institute of Chartered ...

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FINANCIAL REPORTING AND ETHICSCHAPTER 3MULTIPLE-TIPLE-CHOICE QUESTIONS1. C2. D3. D4. A5. CSHORT ANSWER QUESTIONS1. Nil2. N 42.5million i.e. N(34.775m + 10.225m) - 2.5m3. N1,240,000 i.e. N42,500,000 - N(29,030,000 + 10,970,000 + 1,260,000)i.e. N42,5000,000 - 41,260,0004. N5,000,000 i.e. N42,5000,000 - N(25,000,000+ 12,5000,000)i.e. N42,500,000 - 37,500,0005. Book Value.CHAPTER 4MULTIPLE-TIPLE-CHOICE QUESTIONS1. D2. C3. E4. C5. ASHORT ANSWER QUESTIONS1. Consolidated Financial Statements2. Giving meaning3. Profitability Ratios.4. Cash + Cash EquivalentCurrent Liabilities5. Earnings Per ShareMarket Price Per Share264
SUGGESTED SOLUTIONS TO REVISION QUESTIONSSHORT ANSWER QUESTIONS1. Capital Approach or Income Approach.2. Segment Reporting3. SAS 294. Financial Instruments5. Consolidated Financial Statements.CHAPTER 5MULTIPLE-TIPLE-CHOICE QUESTIONS1. B2. C3. E4. D5. ACHAPTER 6MULTIPLE-TIPLE-CHOICE QUESTIONS1. A2. D3. E4. B5. CSHORT ANSWER QUESTIONS1. Code of Professional Conduct2. Firm3. Court of Appeal4. All Members5. The Doctrine of Original Sin265
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FINANCIAL REPORTING AND ETHICS1.3.3
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ACCOUNTING AND REPORTING POLICIESsu
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ACCOUNTING AND REPORTING POLICIES(j
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ACCOUNTING AND REPORTING POLICIES(i
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ACCOUNTING AND REPORTING POLICIES2.
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3AMALGAMATION, ABSORPTION ANDRECONS
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AMALGAMATION, ABSORPTION AND RECONS
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4ANALYSIS AND INTERPRETATION TION O
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ANALYSIS AND INTERPRETATION OF FINA
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5ACCOUNTING STANDARDS5.0 LEARNING O
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ACCOUNTING STANDARDS(i)(ii)(iii)(iv
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ACCOUNTING STANDARDSThere is no SAS
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ACCOUNTING STANDARDS5.2.4 Borrowing
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ACCOUNTING STANDARDS(iii)Certain pe
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ACCOUNTING STANDARDSby venture capi
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ACCOUNTING STANDARDSIFRS 7 Financia
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ACCOUNTING STANDARDSactivity, non-c
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ACCOUNTING STANDARDSin the year inc
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ACCOUNTING STANDARDS(v)(vi)(vii)whe
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ACCOUNTING STANDARDS(v)Actions requ
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ACCOUNTING STANDARDSAccounting stud
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6ETHICAL FRAMEWORK, CONCEPTSAND VAL
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ETHICAL FRAMEWORK, CONCEPTS AND VAL
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7THE ENVIRONMENT: CORPORATE,PROFESS
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THE ENVIRONMENT: CORPORATE, PROFESS
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8PROFESSIONAL ETHICS8. 0 LEARNING O
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PROFESSIONAL ETHICSobjectivity are
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PROFESSIONAL ETHICS(c)(d)The type o
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PROFESSIONAL ETHICSabout conflicts
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PROFESSIONAL ETHICS(d)(e)Confidenti
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PROFESSIONAL ETHICSA. III onlyB. II
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9DECISION MAKING IN ETHICS9. 0 LEAR
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DECISION MAKING IN ETHICS9.2 A FRAM
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ETHICAL THREATS AND SAFEGUARDS(d)We
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DECISION MAKING IN ETHICS4. A perso
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10ETHICAL THREATS TS AND SAFEGUARDS
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ETHICAL THREATS AND SAFEGUARDS(iv)(
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ETHICAL THREATS AND SAFEGUARDSto th
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ETHICAL THREATS AND SAFEGUARDSpayab
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ETHICAL THREATS AND SAFEGUARDS(a)Fi
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ETHICAL THREATS AND SAFEGUARDSimmin
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ETHICAL THREATS AND SAFEGUARDSHowev
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ETHICAL THREATS AND SAFEGUARDS(iii)
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11CORPORATE GOVERNANCE11.0 LEARNING
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CORPORATE GOVERNANCE11.3.1 Nature(a
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CORPORATE GOVERNANCEThe company sho
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Page 219 and 220: CORPORATE GOVERNANCE11.6.1 The law
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Page 245 and 246: 12SOCIAL AND ENVIRONMENTALISSUES IN
Page 247 and 248: SOCIAL AND ENVIRONMENTAL ISSUES IN
Page 263: APPENDIX ISUGGESTED SOLUTIONS TO RE
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Page 269 and 270: APPENDIX IICOMPREHENSIVE QUESTIONS
Page 271 and 272: COMPREHENSIVE QUESTIONS AND SUGGEST
Page 277 and 278: APPENDIX IIICASE STUDY 1Karsashi, a
Page 279 and 280: CASE STUDIES(iii)(iv)The floor sale
Page 281 and 282: CASE STUDIESShare price and dividen
Page 283 and 284: CASE STUDIESSUGGESTED SOLUTION(A) A
Page 285 and 286: CASE STUDY 3The following informati
Page 287 and 288: CASE STUDIESCASE STUDY 4Ologobojo i
Page 289 and 290: APPENDIX IVTable 1:SUMMARY OF INTER
Page 291 and 292: SUMMARY OF INTERNATIONAL ACCOUNTING
Page 293 and 294: APPENDIX VGLOSSARY OF TERMSAbsorpti
Page 295 and 296: GLOSSARY OF TERMSEthical Objectivis
Page 297 and 298: APPENDIX VIBIBLIOGRAPHYChambers Ham
Page 299 and 300: APPENDIX VIISTUDY AND EXAMINATION T
Page 301 and 302: STUDY AND EXAMINATION TECHNIQUES7.3
Page 303 and 304: INDEXAAbsorption, 17, 19, 39, 40, 4
Page 305 and 306: INDEXProfessional Behaviour, 136, 1
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