A In preparing the published financial statements of a company, briefly state the significant accounting/disclosure requirements you would have in mind in ensuring that the financial statements

comply with best accounting practice as embodied in accounting standards and the Companies Act 2012 concerning:

(a) Value added tax.

(b) Earnings per share.

(c) The disclosure requirements of each major class of depreciable assets.

(d) Research expenditure.

(e) Capital-based grants relating to fixed assets.

(f) Goodwill on consolidation.
(g) The disclosure requirements relating to generally accepted fundamental accounting concepts.
(h) The accounts of a subsidiary undertaking having similar activities to that of the parent undertaking.
(Association of Accounting Technicians)