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Candidates may use an approved laptop and calculators, but no websites or printing are allowed. Question 1(a) and (b) present summarised group financial statements for Platinum, Silver and Aluminium for the year ended 31 December 20x4, including comprehensive income, financial position, and extract from statement of changes in equity.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/singapore-ca-qualification-foundation-examination-advanced-financial-reporting-e-exam-question-number-1/394046/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/singapore-ca-qualification-foundation-examination-advanced-financial-reporting-e-exam-question-number-1/394046.png","ImageObject",300,407,{"name":42,"@type":43},"Riley West","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-28","2026-09-26",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"How long is the examination and how many questions are included?","Question",{"text":63,"@type":64},"The examination allows 3 hours 15 minutes and comprises four questions, with each question examinable and possibly having multiple parts.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What materials are permitted in the examination hall?",{"text":68,"@type":64},"Candidates may bring one A4-sized double-sided cheat sheet and one A4-sized double-sided blank scratch paper only.",{"name":70,"@type":61,"acceptedAnswer":71},"What are the key details provided for Question 1(a) and (b)?",{"text":72,"@type":64},"Question 1(a) and (b) include summarised financial statements for Platinum’s group—statement of comprehensive income, statement of financial position, and an extract of the statement of changes in equity for the year ended 31 December 20x4.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},394046,1790578556,{"code":4,"msg":82,"data":83},"success",[84,88,92,95,99,104,109,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":93,"slug":94},70,"exam",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},"Comic",60,"comic",{"id":100,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},6,"Technology",50,"technology",{"id":105,"doc_module":4,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},7,"Healthcare",40,"healthcare",{"id":110,"doc_module":4,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},8,"Research & Report",30,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":55,"slug":129},19,"General","general",{"code":4,"msg":82,"data":131},{"doc_id":79,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":139,"language":140,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":12,"update_tm":144,"read_time":145,"preview_page_count":4},1099523885074,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","FP  \nSingapore CA Qualification (Foundation) Examination  \n18 June 2025  \nAdvanced Financial Reporting  \nINSTRUCTIONS TO CANDIDATES:  \n1. The time allowed for this examination paper is 3 hours 15 minutes.  \n2. This examination paper has FOUR (4) questions and comprises TWENTY-FIVE  \n(25) pages (including this instruction sheet and Appendix A) . Each question may have MULTIPLE parts and ALL questions are examinable.  \n3. This is a restricted open book examination. This means that you are allowed to only bring the following materials into the examination hall:  \n• One A4-sized double-sided cheat sheet.  \n• One A4-sized double-sided blank scratch paper  \n4. During the examination, you are allowed to use your laptop and any calculators that comply with the ISCA’s regulations. Please note that smartwatches, mobile phones, tablets, and all other electronic devices MUST NOT be used during the examination and MUST NOT be within reach or sight or hearing from where you are seated to write the exam.  \n5. During the examination, videos of you and your computer screen will be recorded for the purpose of ensuring examination integrity and you have consented to these recordings.  \n6. This examination paper is the property of the Accounting and Corporate Regulatory Authority.  \n7. Only answers in English are accepted.  \nMODULE-SPECIFIC INSTRUCTIONS:  \n8. Assume that all dollar amounts are in Singapore dollar ($) unless otherwise stated.  \n9. Unless specified otherwise, assume that all the reporting entities in all the questions adopt, for all the relevant years, the Singapore Financial Reporting Standards (International) (SFRS(I)) that were issued by the Accounting Standards Council as at 1 January 2025.  \nIMPORTANT NOTICE:  \nIf you are not feeling well, please do not press “Start Assessment”. If you have started and leave during the exam, you would be deemed to have attempted the paper.  \ne-Exam Question Number  \n1  \n**VERY IMPORTANT NOTICE**  \n1. Your question paper is attached under the \"Resource\" tab found at the bottom right of EACH question.  \nOther important information:  \n2. You will only be allowed to access the Excel function from your computer.  \n3. You are NOT ALLOWED to access any websites or reference materials (except for your A4-sized double-sided cheat sheet) during the exam.  \n4. You are NOT ALLOWED to print the question paper.  \n5. Please take note that your screen will be monitored throughout the examination. If you are found to have accessed unauthorised materials or websites, or if you cheat or attempt to cheat, you will be liable to severe disciplinary action.  \nShould you encounter any issues during the exam, please call the following number:  \n+65 6028 9811  \n6. You do not need to fill in an answer to this instruction question.  \nQuestion 1 –(a) and (b)  \nThe following are the summarised financial statements of the Platinum’s group of companies:  \nStatement of Comprehensive Income  \nFor the financial year ended 31 December 20x4  \nPlatinum Silver Aluminium  \n$’000 $’000 $’000  \nSales 280,500 147,360 101,580  \nCost of sales (97,370) (52,700) (35,680)  \nGross profit  \nOther income  \nOperating expenses  \nProfit before tax  \nTax expense  \nProfit after tax  \nOther comprehensive income  \nTotal comprehensive income  \n\n| 183,130 | 94,660 | 65,900 |\n| --- | --- | --- |\n| 12,250 | 2,670 | 840 |\n| (168,340) | (78,300) | (52,200) |\n| 27,040 | 19,030 | 14,540 |\n| (4,590) | (3,130) | (2,370) |\n| 22,450 | 15,900 | 12,170 |\n| 1,190 | 760 | 380 |\n| 23,640 | 16,660 | 12,550 |\n\nStatement of Financial Position As at 31 December 20x4  \nNon-current Assets  \nProperty, plant and equipment  \nInvestment in Silver Pte Ltd (at cost)  \nInvestment in Aluminium Pte Ltd (at cost)  \nCurrent Assets  \nInventories  \nTrade and other receivables Cash and cash equivalents  \nTotal Assets  \nEquity  \nShare capital Revaluation reserves Retained earnings  \nPlatinum Silver Aluminium  \n$’000 $’000 $’000  \n160,620 80,500 56,800 75,200 - -  \n15,000 - -  \n\n| 250,820","cbCainAdpeitHnrT","https://ap.wps.com/l/cbCainAdpeitHnrT","pdf",388513,25,"English","# Instructions to Candidates\n## Module-specific instructions\n# Question 1 - (a) and (b)\n## Summarised financial statements","[{\"question\":\"How long is the examination and how many questions are included?\",\"answer\":\"The examination allows 3 hours 15 minutes and comprises four questions, with each question examinable and possibly having multiple parts.\"},{\"question\":\"What materials are permitted in the examination hall?\",\"answer\":\"Candidates may bring one A4-sized double-sided cheat sheet and one A4-sized double-sided blank scratch paper only.\"},{\"question\":\"What are the key details provided for Question 1(a) and (b)?\",\"answer\":\"Question 1(a) and (b) include summarised financial statements for Platinum’s group—statement of comprehensive income, statement of financial position, and an extract of the statement of changes in equity for the year ended 31 December 20x4.\"}]","Singapore CA Qualification (Foundation) Examination - Advanced Financial Reporting - e-Exam Question Number 1 | PDF",1790398058,63]