Which of the following current year events would explain a fall in a company’s operating p

Which of the following current year events would explain a fall in a company’s operating profit margin compared to the previous year?

A.An increase in gearing leading to higher interest costs

B.A reduction in the allowance for uncollectible receivables

C.A decision to value inventory on the average cost basis from the first in first out (FIFO) basis. Unit prices of inventory had risen during the current year

D.A change from the amortisation of development costs being included in cost of sales to being included in administrative expenses

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  • 提问人:00****55
  • 发布时间:2018-12-28
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A.A public announcement in April 2015 of a formal plan to discontinue an operation which had been approved by the board in February 2015

B.The settlement of an insurance claim for a loss sustained in December 2014

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Pact acquired 80% of the equity shares of Sact on 1 July 2014, paying $3·00 for each share acquired. This represented a premium of 20% over the market price of Sact’s shares at that date.Sact’s shareholders’ funds (equity) as at 31 March 2015 were:The only fair value adjustment required to Sact’s net assets on consolidation was a $20,000 increase in the value of its land.Pact’s policy is to value non-controlling interests at fair value at the date of acquisition. For this purpose the market price of Sact’s shares at that date can be deemed to be representative of the fair value of the shares held by the non-controlling interest.What would be the carrying amount of the non-controlling interest of Sact in the consolidated statement of financial position of Pact as at 31 March 2015?

A.$54,000

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D.$58,000

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