tailieunhanh - advanced financial accounting 7th edition_9

Tham khảo tài liệu 'advanced financial accounting 7th edition_9', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 282 Part 2 Financial reporting in practice Table Illustration of profit and loss account format under FRS 3 Continuing operations Discontinued Total Total Acquisitions operations 1993 1993 1993 1993 1992 as restated million million million million million Turnover 550 50 175 775 690 Cost of sales 415 40 165 620 555 Gross profit 135 10 10 155 135 Net operating expenses 85 4 25 114 83 Less 1992 provision 10 10 Operating profit 50 6 5 51 52 Profit on sale of properties 9 9 6 Provision for loss on operations to be discontinued 30 Loss on disposal of discontinued operations 17 17 Less 1992 provision 20 20 Profit on ordinary activities before interest 59 6 2 63 28 Interest payable 18 15 Profit on ordinary activities before taxation 45 13 Tax on profit on ordinary activities 14 4 Profit on ordinary activities after taxation 31 9 Minority interests 2 2 Profit before extraordinary items 29 7 Extraordinary items included only to show positioning Profit for the financial year 29 7 Dividends 8 1 Retained profit for the financial year 21 6 1993 1992 Earnings per share 39p 10p Adjustments xp xp to be itemised and an adequate description to be given Adjusted earnings per share yp yp Reason for calculating the adjusted earnings per share to be given. Chapter 11 Reporting financial performance 283 Table Continued Required Note 1993 1992 as restated Continuing Dis- Total Continuing Dis- Total continued continued million million million million million million Turnover 500 190 690 Cost of sales 385 170 555 Net operating expenses Distribution costs 56 13 69 46 5 51 Administrative expenses 41 12 53 34 3 37 Other operating income 8 0 8 5 0 5 89 25 114 75 8 83 Operating profit 40 12 52 The total figure of net operating expenses for continuing operations in 1993 includes 4 million in respect of acquisitions namely distribution costs 3 million administrative expenses 3 million and other operating income 2 million . What constitutes discontinuity FRS 3 defines discontinued .

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