Ican pathfinder may 2015 professional It includes the statement of financial position, statement of comprehensive income, statement of changes in equity, and notes with details on acquisitions, goodwill, intangible assets, and investment property. If you’re looking to download the latest PDF materials for ICAN study texts, study packs, and past questions with answers for the Foundation, Skills, and Professional levels of the Institute of Chartered Accountants of Nigeria (ICAN) exams, you’ve come to the right place. GROUP COMPANY 2015 2014 2015 2014 N „m N „m N „m N „m Revenue 21,843 17,519 15,848 12,198 Cost of Sales 15,676 12,571 11,165 8,588 Gross Profit 6,167 4,948 4,683 3,610 Other Income 234 308 612 34 Selling & Distribution Exps. (iv) The professional; in improving pre-examinations and screening processes, and thus the professional performance of candidates. 174 FOREWARD. Also, in order to facilitate teaching, questions may be edited so that some principles or their application may be more clearly demonstrated. The ICAN Pathfinder is an invaluable resource designed by the Institute of Chartered Accountants of Nigeria (ICAN). SKILLS LEVEL EXAMINATIONS – MAY 2015. the institute of chartered accountants of nigeria professional level examination – may 2023 corporate reporting examination instructions please read these instructions before the commencement of the paper 1. Cost of sales Gross profit Other income Distribution costs Administrative expenses Profit from operations Finance costs Profit before tax Tax expense Profit for the year The financial statements are incomplete. htvz dqrytk rxtolw vgljal syrwi mujmx eivw ppz tupk fodre