CIMA F2 Advanced Financial Reporting F2 Question # 2 Topic 1 Discussion

CIMA F2 Advanced Financial Reporting F2 Question # 2 Topic 1 Discussion

F2 Exam Topic 1 Question 2 Discussion:
Question #: 2
Topic #: 1

JKL measure gearing as debt:equity, based on book values. At 31 December 20X5 the ratio is 2:3 and JKL would like this to be 2:5.

Which of the following transactions individually would achieve this?


A.

Bonus issue from the share premium account.


B.

Revaluation of investment property to an increased fair value. 


C.

Repayment of a 6 year term loan with the issue of 5 year redeemable debentures.


D.

Issue of redeemable preference shares at par.


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