(a)[2]
State when an intangible asset may be recognised under IAS 38.
(b(i))[10]
Calculate the earnings per share for each company, to the nearest whole cent.
(b(ii))[3]
Calculate the price earnings ratio for each company to two decimal places.
(c)[2]
Name two other ratios these companies might be worth Simon considering.
(d)[4]
Advise Simon which company he should invest in. Justify your answer.
(e)[2]
Explain how this information might influence potential investors.
(f)[2]
State two further matters which might be covered in the directors’ report of AB plc.