“Prepare a briefing note for the board which evaluates the levels of power and interest of each of the five stakeholder groups identified by the CPO in relation to the success of the acquisition, and recommends how Levwell should manage each group, if the acquisition happens. (14 marks). Professional skills marks are available for demonstrating evaluation skills in assessing the levels of power and interest of each stakeholder group, and making appropriate recommendations. (4 marks)”
Using Exhibit 2, explain, with suitable workings, how the ten-year 7% loan provided by Alexandra should be accounted for in Alexandra’s financial statements for the year ended 30 April 20X1. (5 marks)
Using exhibit 1, discuss the ethical issues arising for the financial controller and the financial accountant. Your answer should outline appropriate actions which should be taken to resolve these issues. (10 marks) Professional skills marks will be awarded in part (a) for the relevance of the ethical principles and actions identified. (2 marks)
Using exhibit 1, and in accordance with IFRS Accounting Standards: (i) explain why Carroll should recognise the convertible loan notes as a liability and the convertible preference shares as a compound instrument; and (ii) explain, with calculations, the amounts which Carroll should recognise in its financial statements for the year ended 31 December 20X8 in relation to both instruments. (11 marks)
Prepare a report to the board of Drimpton Co which: (i) Estimates the net present value of Drimpton Co’s investment in Edricer (20 marks); (ii) Recommends whether on financial grounds the investment should be undertaken and discusses the assumptions made (6 marks). Professional skills marks will be awarded for the demonstration of skill in communication, analysis and evaluation, scepticism and commercial acumen in your answer (10 marks).”
“Recommend an appropriate hedging strategy for the R202m which Passmore Co is due to receive, discussing the factors that will determine the decision. You should show all relevant calculations to support the advice given. Note: Up to 4 marks are available for relevant discussion. (12 marks)”
“Evaluate GCR’s financial performance and financial position. Your answer should include both the company and investor perspectives. You should indicate in your discussion any omissions in the data provided, where further information would be helpful to extend your analysis. Provide relevant calculations for ratios and trends to support your evaluation. Note: 10 marks are available for the calculations. (20 marks). Professional marks… analysis and evaluation, scepticism and commercial acumen (5 marks).”
“Respond to the CFO of Assynt’s instructions for work on the following: (a) Kaizen costing (12 marks). “…Evaluate the impact of introducing the Kaizen approach on the performance management system at Assynt. In addition, given the history and culture of Assynt, …explain the problems in implementing this approach which the CFO believes will require the creation of quality circles.” Professional marks will be awarded for the demonstration of skill in analysis and evaluation, scepticism and commercial acumen in your answer. (5 marks)”
“Respond to the CFO of Assynt’s instructions for work on the following: (b) Process automation (8 marks). Professional marks will be awarded for the demonstration of skill in analysis and evaluation, scepticism and commercial acumen in your answer. (5 marks)” “…the six commonly attributed benefits include ‘greater throughput, higher quality, improved safety, reduced variability, a reduction in waste and higher customer satisfaction’. …assess the profit implications of these six benefits specifically linked to the introduction of robotic manufacturing at Assynt.”
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