3 - restaurant brands recognises revenue when they provide the service, as the transaction takes place. trade me has a thing where apparently you put money on your account or something, and youre charged as you list shit and when a sale is completed, at which point the revenue is recognised. means trade me gets a fuck tonne of cash from customers, but doesnt recognise as revenue until later.
4 - i asked the lecturer and im pretty sure they said to use the dividends that were actually paid in the year 2014 so trade me is final dividend of 2013 at 8.3 cents per share, and the interim for 2014 of 7.6 cents per share. restaurant brands is 2013 interim of 6.5, final dividend of 10. use that to calculate the dividends earned and the dividend yield ratio (total dividends/current share price).
for 4 iii im not sure if they mean higher dividend yield ratio in general or just compared to another company. ima email my lecturer and ask, but for now ive just said something about if they use all their cash to pay dividends rather than invest in expanding the company, in the long run the share price will go down so wealth doesnt always increase
5 - should be able to calculate depreciation easily. for ii, using diminishing value allocates