- Increase COGS (which has an impact on Group RE in W5)
- Reduce W5 retained earnings (group reserves)
- Reduce investment in associate (CSFP)
the profit must be eliminated from the investment in associate because the inventory is in the books of the associate. The associate's inventory is not consolidated so we cannot remove the profit from the inventory line on the CSFP.
The IASB’s Framework for the preparation and presentation of financial statements lists four qualitative characteristics of financial statements, one of which is reliability. Which ONE of the following lists three characteristics of reliability?
A. Neutrality, prudence and comparability. B. Prudence, faithful representation and relevance. C. Comparability, relevance and completeness. D. Neutrality, faithful representation and prudence.
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Which one of the following could be said to be a progressive tax?
A. Property sales tax at 1% of the selling price of all properties sold. B. Value added tax at a rate of 0%, 10% or 15% depending on the type of goods or services provided. C. Corporate wealth tax at 2% of total net assets up to $10 million then at 0.5% on total net assets greater than $10 million. D. Personal income tax at 10% on earnings up to $10,000, then at 15% from $10,001 up to $100,000 and 25% over $100,000