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Exam F3 All Questions
Exam F3 All Questions

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CIMA Strategic F3 Question # 27 Topic 4 Discussion

F3 Exam Topic 4 Question 27 Discussion:
Question #: 27
Topic #: 4

Which THREE of the following statements are disadvantages of the net asset basis of valuation?


A.

The net book value of current assets is normally a reliable indicator of their realisable value


B.

The net book value of assets is merely a record of past transactions which complies with accounting conventions


C.

The net book value of assets can be obtained from the financial statements


D.

The net realisable value is usually different from the net book value shown in the financial statements


E.

Intangible assets are often not shown in the company's financial statements.


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