问题详情

At31March2015,Jasimhadshareholders’funds(equity)of$200,000anddebtof$100,000.
WhichofthefollowingtransactionswouldincreaseJasim’sgearingcomparedtowhatitwouldhavebeenhadthetransactionNOTtakenplace？
Gearingshouldbetakenasdebt/(debt+equity).Eachtransactionshouldbeconsideredseparately.
A.Duringtheyearapropertywasrevaluedupwardsby$20,000
B.Abonusissueofequitysharesof1for4wasmadeduringtheyearusingothercomponentsofequity
C.Aprovisionforestimateddamageswasreducedduringtheyearfrom$21,000to$15,000basedonthemostrecentlegaladvice
D.Anassetwithafairvalueof$25,000wasacquiredunderafinanceleaseon31March2015

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