OpenTuition.com Free resources for accountancy students
Free ACCA lectures and course notes | ACCA AAT FIA resources and forums | ACCA Global Community
Really wish to have some lectures over chapters 17-28, especially reconstructions and share based payments :S
You think you can have them “on time” before the December 2013 exam…? Would really be great!
Absolutely ….no chance! Sorry but it’s not going to happen. No time and no ready access to recording facilities
Great Lecture. I want to be a teacher like you in future.
Well, that’s probably the greatest compliment you could give any tutor! Thank you
great lecture. wish we could have a lecture on financial instruments: that topic is very boring to read
i have given the lecture on Eps 5 star or AAA rating. (top in OT).
bravo Mike, well explained.
@gts7, No, surely! I was getting quite fascinated that you may be thinking of a change of gender or an age reduction, whichever gender you started with
@MikeLittle, hahaha Very funny. It was a typo actually.
And what is the explanation to my doubt?
@gts7, I’m so sorry – I answered it, but it hasn’t appeared! So here goes again.
In the working to determine whether any conversions are anti-dilutive, we ignore the earnings from the discontinued operation because it will not contribute to profits in the future and our Global Investor wants to know the situation “going forward”
However, the basic question is “What would this year’s EPS have been if all these conversions HAD in fact taken place this year and the profits from Vanuatu DID contribute to this year’s earnings figure.
Is that clear?
@MikeLittle, Very clear and concise explanation Thank u very much Mr. Mike
Hello Mr. Mike.
Your lecture was awesome
Bravo to Mr. Mike and Admin.
However Mr. Mike, I’d be lad if you’d clear my doubt on this:
Why is it in the final step (calculation of DEPS) the brought forward earnings are $750,000 and not $600,000 as calculated in the second last step (determining if any instruments are anti-dilutive)?
In other words why is it that the net earnings attributable to the discontinued operation of $150,000 not deducted from the $750,000?
Thank you very much
Sir, in December 2012 P2 notes, we have $200,000 profit from discontinued operations which is included in earnings.So earnings would be 750,000 – 200,000=550,000 so EPS of equity shares b/f would be 550,000/4000,000=13.75
am i right?
@Miss A.., No, sorry. Because “Earnings” is profit AFTER tax
@MikeLittle, oh….i got it now….it should be 750,000-150,000=600,000
@Miss A.., That’s it :-))
I think that Mike is doing great, great job and his tution is really above any expectations of mine. His explanations on every topic available on this site does help to understand the paper. However, because he is doing so great job and because of his briliant way of doing tution I would very much appreciate if you (opentution tutors) could put up the rest of the paper. If not the whole rest than at least those chapters containing exercises. Thank you very much, Mike
Fine! Read notes! But can’t grow up any further.
@ faip3 We are NOT sitting here on bank of lectures!! we upload what we have.
Mr. Little, Admin, Do u not think you have a constructive obligation to put up IAS 39? Being that you’ve previously put up all those stds that r critical in the exams? Are u not now obliged to provide us with 39 as well? Our expectations of u r high & based on your past behavior of uploading lectures
brilliant lecture , i will say that the way he taught IAS 33 was awesome really gud @ above no prob with link bro just refresh n it will b fine
This link is broken too.
You must be logged in to post a comment.
ACCA F1 / FIA FAB Dec 2013 Exam was...
ACCA F2 / FIA FMA Dec 2013 Exam was...
ACCA F3 / FIA FFA Dec 2013 Exam was...
F4 Dec 2013 Exam was... Post comments
F5 Dec 2013 Exam was... Post comments
F6 Dec 2013 Exam was... Post comments
F7 Dec 2013 Exam was... Post comments
F8 Dec 2013 Exam was... Post comments
F9 Dec 2013 Exam was... Post comments
P1 Dec 2013 Exam was... Post comments
P2 Dec 2013 Exam was... Post comments
P3 Dec 2013 Exam was... Post comments
P4 Dec 2013 Exam was... Post comments
P5 Dec 2013 Exam was... Post comments
P6 Dec 2013 Exam was... Post comments
P7 Dec 2013 Exam was... Post comments
Return to top of page
Copyright © 2013 · Privacy and Cookies · Advertising · Contact us · Sitemap · Log in