F2 Exam Dumps : F2 Advanced Financial Reporting

4.5

3.3

4.1

5.1

Selling new ordinary shares to a financial institution on a pre-arranged basis.

Selling new ordinary shares directly to the public.

Selling existing ordinary shares to new investors through a stock exchange.

Selling new ordinary shares to existing shareholders.

Different accounting estimates in respect of depreciation of property, plant and equipment.

Different approaches to allocating expenses to cost of sales, administration expenses and distribution costs.

Different interest rates on loan finance available to the entities.

Different pattern of monthly revenues caused by seasonality.