ACCA REVIEW NOTES

ACCA REVIEW NOTES:  
Analysis and interpretation of financialstatements:
—calculation of financial ratios
 
Accounting terms:

2.Events after balance sheet date(examples)
3.Over-trading
4.Investment property
 
Accounting entries and calculation:
1.      Convertible loan notes
—separation of equity and liability elements
—calculatefinance charge using effective rates
—accounting entriesin respect of issue, redemption and conversion
2.Property,plant and equipment
—recognition
—depreciation
—disposal
3.investment property
—fair value model
—criteria to be met
4.deprival value
—calculate: economic value; net realizable value; replacement cost
—compare: the hire of EV and NRV is recoverable amount
          the lower ofrecoverable amount and replacement cost is deprival value.

acc