[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29640":3,"doc-seo-29640":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},29640,7971461740909,"Levi","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",4,"Exam","Financial Reporting (FR) September/December 2021 Sample Answers Section C Mims Co & Pinardi Co","Sample answers for Financial Reporting (FR) September/December 2021, Section C, covering Mims Co and Pinardi Co. The document provides a statement of profit or loss, a statement of changes in equity, and cash flow extracts for Mims Co, including impacts of inventory adjustments, provisions, dividend and investment property items. For Pinardi Co it includes disposal gain computation with goodwill impairment, explanation of a discontinued operation (Silva Co), key ratio calculations across two years, and an analytical discussion of performance, margin movements, financing, and statement of position effects.","cbCaitn8mefFEqJq","https://ap.wps.com/l/cbCaitn8mefFEqJq","pdf",90781,1,1778283661,{"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","financial-reporting-fr-septemberdecember-2021-sample-answers-section-c-mims-co-pinardi-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/financial-reporting-fr-septemberdecember-2021-sample-answers-section-c-mims-co-pinardi-co/29640",{"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","2026-05-08",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}]