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November 24, 2015 at 8:40 pm
hi sir…. i want to ask ..when you upload the intelligent guess of P2 …….??
November 24, 2015 at 8:51 pm
I’ve just answered this question on another forum! Opentuition is not making guesses for December because we have no idea what was asked in September!
November 15, 2015 at 10:56 pm
thanks for these lectures.
I have one confusion when dealing with PES for loan
we accounted for the loan interest as a PEI,
However the face value ie 400,000 in the first scenario
that is assumed to be converted into shares
so wouldnt we assume that we recieved 400,000 for the shares we issued, and calculate the free shares like we did in options.
because currently we assume that the loans would be converted into shares but we do not account for the consideration value of the loan and assume all the shares issued are free.
November 16, 2015 at 6:13 am
In the case of a loan redemption we’re issuing shares to extinguish a liability
In the option situation there is no liability to extinguish
It’s what the IAS tells us to do and how to do it!
November 11, 2015 at 7:37 pm
Dear Mr Mike thanks very much for the lectures, and for the inspiration to be a potential lecturer
November 12, 2015 at 8:53 am
November 10, 2015 at 7:02 am
In example 5 of earning per share , when making the anti-dilutive table(options) why earning were taken as 600,000 when it was 750,000
November 10, 2015 at 7:09 am
It is because we have eliminated the earnings this year from the discontinued operation?
We do this only in the calculation for dilutive / anti-dilutive and we do it because dilutions operate into the future and profits from discontinued operations will not recur after this year
October 29, 2015 at 5:08 pm
If there were lectures for those chapters, they would be on the site. We held courses that ran for just 5 days – some topics had to be sacrificed. The topics in the chapters for which there is no lecture were the sacrificial topics.
Why those? Because they are relatively easy topics for self study and because the really important topics needed video lectures
October 29, 2015 at 2:19 pm
hi sir, useful lectures, but where are more lectures for (from chapter 26 to chapter 32). I am a bit confused, would you mind please guide me.
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