Pre-seen analysis 4
Taught by Robert Cook · AI tutor support included
You’ll learn how to analyse Tendra Tents’ financial statements and tax regime for the CIMA Operational Case Study (OCS) November 2026–February 2027 exam.
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In this lesson
- 0:00 Tendra Tents Financial Statements Introduction
- 0:35 Analysing Profit or Loss
- 7:02 Reviewing Assets and Working Capital
- 11:00 Assessing Equity and Liabilities
- 14:09 Understanding Cash Flow Strength
- 18:01 Thailand Tax Regime Overview
- 18:46 Calculating Taxable Profits Step by Step
About this lesson
The lesson focuses on Core Activity D, including the statement of profit or loss, statement of financial position, statement of cash flows and the key implications for financial reporting questions. You’ll identify important exam issues such as the 30 June year end, PPE purchases and depreciation, leases, inventory and working capital, cash surpluses, dividends, borrowings, gearing and interest cover. You’ll also learn how to apply Thailand’s 30% corporation tax rate, tax depreciation rules, tax losses and VAT requirements when assessing the effect of new plant and equipment on accounting profits, taxable profits and tax paid.
Duration: 22m
Transcript
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