F2 Exam Dumps : F2 Advanced Financial Reporting

Include all of the parent's income and expenses plus all of the subsidiaries' income and expenses

Ignore investment income from subsidiary to parent (e.g. dividend payments or loan interest)

After profit for the period, show the profit split between amounts attributable to the parent's shareholders and other shareholders

Include all of the parent's income and expenses minus all of the subsidiaries' income and expenses

Include investment income from subsidiary to parent (e.g. dividend payments or loan interest)

Recognise 100% of the revenue from both the sale of goods and the maintenance contract and create a provision for the anticipated level of returns.

Do not recognise any revenue from the sale of goods or the maintenance contract and do not create a provision for the anticipated level of returns.

Recognise 12.5% of the revenue from both the sale of goods and the maintenance contract and do not create a provision for the anticipated level of returns.

Recognise 100% of the revenue from the sale of goods,12.5% of the revenue from the maintenance contract and create a provision for the anticipated level of returns.

Major customer

Provider of finance

Managing Director

Major supplier