The aim of companies publishing comparative figures and yearly summaries is to enable users to answer the questions "How does the latest year compare with the previous year" and "what has been the trend over a number of years". Although current cost accounting allows for the impact of price changes in arriving at the results for the year, the results of each year are expressed in the shillings of that year and the problem of comparing the financial information of one year with another continues. Extracts of the recently published 5 year summary of Sisi Bora Ltd are shown below:- Year ended 31st December 2004 Turnover (shs. Million) 488 Current cost before tax (shs. Million) 38 Current cost net assets per share 0.71 6 The price index over the last five years has been: 2004 2003 2002 2001 2000 2003 2002 2001 439 381 304 19 16 14 0.63 0.57 0.40 2 2 8 Year end 188.4 204.2 239.4 275.6 308.8 2000 268 13 0.358 Average 182.0 197.1 223.5 263.7 295.0 REQUIRED: (i) Outline alternative methods which can be used to achieve greater comparability of the figure over five years. (6 marks) (i) Present a revised 5-year summary of Sisi Bora Limited giving reasons for the adjustments you have made. (10 marks) Comment on any significant trends which are revealed by your revised 5 year summary. (4 marks)