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ACCA >> P3


发表时间:2015-06-19 来源:
【编者按】关于2015年ACCA备考中,大家对于P3科目的知识点,都掌握了吗?小编今天为大家分享的是在P3考点中非常重要的一点Corporate Reconstruction,希望对大家有所帮助。

        考前备考是为了让我们更好得把握ACCA考试的方向,梳理大纲,全面、系统的建立知识体系框架。而在备考ACCA考试中,相信对于中国学员来说还是有一定的难度的,毕竟英文考试多多少少会让我们的理解有所偏差。同时对于国内考生来说,英国的考试形式也会有所不同,所以考生在完成报名后,备考是非常重要的。今天小编为大家带来的是2015年ACCA备考中P3考试知识点,希望对大家有所帮助,下面就看看小编为大家准备了P3科目的哪些内容吧! 2015年ACCA考试讲义+大纲+真题免费获取》》  

        1. Background
        Under the Framework, financial statements are normally prepared on the going concern basis. However, when an entity appears no longer viable in its present state, that basis will not present reliable and relevant information.

        Not every company is successful; many make losses or find themselves in a net liability position. Many such companies will ultimately end up being liquidated if there is no way to return them to profitability.

        Indications that a company is struggling may include the following:
        Operating losses
        Negative cash flows
        Poor or even adverse financial ratios such as ROCE
        Loss of major market or customer
        High staff turnover
        Pending legal claim against the company
        Disasters such as fire or flood.

        Not all struggling companies will be forced into liquidation; if a profitable future appears possible, some form of reconstruction will be used to get the company back on a level footing.*
        The various stakeholders must therefore compare what their position will be if the company is liquidated against their position if a reconstruction scheme goes ahead.

        2. Forms of Reconstruction
        For all forms of reconstruction, it is important that all stakeholders are consulted and treated in a fair and equitable manner. However, the ordinary shareholders bear the major risk and so will suffer the greater proportion of any losses, compared with secured creditors (for example).

        In all reconstructions, the protection of the creditors is crucial. Although this stakeholder group will be required to share in any losses this will be proportionately less than that of the equity shareholders.
        Internal Reconstruction
        External Reconstruction

        3. Exam Approach
        There are two types of scheme that may be examined:
        Internal reorganisation-a restructuring of the statement of financial position; and
        External reorganisation:
        ─ winding up of a company;
        ─ setting up of a new company to take over trade/assets.

        You may be required to:
        Prepare the financial statements after the reorganization has taken place:
        ─ this may involve a bookkeeping exercise;
        ─ i.e. process the scheme of reorganisation.
        Appraise the scheme, either in general or for a specified stakeholder:
        ─ For this there will be no single correct answer;
        ─ It is more important to apply principles.









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