题目
(ii) Explain whether or not Carver Ltd will become a close investment-holding company as a result of
acquiring either the office building or the share portfolio and state the relevance of becoming such a
company. (2 marks)
第1题
(b) (i) Explain the matters you should consider to determine whether capitalised development costs are
appropriately recognised; and (5 marks)
第2题
(d) Explain whether or not Dovedale Ltd, Hira Ltd and Atapo Inc can register as a group for the purposes of value
added tax. (3 marks)
第3题
第4题
the reputation of the accounting profession.
Required:
Explain the following practices and associated ethical risks and discuss whether current ethical guidance is
sufficient:
(a) ‘lowballing’; (5 marks)
第5题
(c) Acting as an external consultant to Semer, discuss the validity of the proposed strategy to increase gearing, and explain whether or not the estimates produced in (b) above are likely to be accurate. (10 marks)
第6题
(d) Explain how Gloria would be taxed in the UK on the dividends paid by Bubble Inc and the capital gains tax
and inheritance tax implications of a future disposal of the shares. Clearly state, giving reasons, whether or
not the payment made to Eric is allowable for capital gains tax purposes. (9 marks)
You should assume that the rates and allowances for the tax year 2005/06 apply throughout this question.
第7题
(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)
第8题
(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment
properties. (6 marks)
第9题
(ii) Identify and explain the potential financial statement risks caused by the breach of planning regulations
discussed in the press cutting. (6 marks)
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