[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30242":3,"doc-seo-30242":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30242,2336464648746,"Skyler","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",4,"Exam","Applied Skills (FR) Financial Reporting March/June 2021 Sample Answers Section C Pastry Co","Financial Reporting March/June 2021 sample answers for an Applied Skills (FR) assessment analyze two companies, Pastry Co (Cook Co and Dough Co), focusing on adjusted financial statement extracts, key ratios, and interpretive commentary. The material explains how different accounting policies require restatements to make the companies comparable, including impacts on cost of sales, operating expenses, retained earnings, revaluation surplus removal, and property balances. It evaluates gross profit margin, operating profit margin, and ROCE, then discusses investment limitations arising from accounting policy effects, absent market value information, and single-year analysis constraints.","cbCaibXHNlXozA29","https://ap.wps.com/l/cbCaibXHNlXozA29","pdf",109422,1,1778286249,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","applied-skills-fr-financial-reporting-marchjune-2021-sample-answers-section-c-pastry-co","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/applied-skills-fr-financial-reporting-marchjune-2021-sample-answers-section-c-pastry-co/30242",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]