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Which of the following would limit the effectiveness of analysis performed on the operating profit margins of two separate entities with the same total revenue over a12 month period?

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Different accounting estimates in respect of depreciation of property, plant and equipment.

Different approaches to allocating expenses to cost of sales, administration expenses and distribution costs.

Different interest rates on loan finance available to the entities.

Different pattern of monthly revenues caused by seasonality.

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Question 2

GH's financial statements show the following:

What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?

Give your answer to the nearest $000.

$ ? 000

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Question 3

CD reported a balance of $3,000,000 for property, plant and equipment in its individual financial statements at 31 December 20X8.

Calculate the value of the property, plant and equipment that will be included in CD's consolidated statement of financial position.

Give your answer to the nearest $000.

$? 000

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