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July 11, 2015 at 4:36 pm
Where is the example 1 on page 59? Its not at the end of the previous recording
July 11, 2015 at 7:14 pm
Are we talking about the borrowing cost question? Is there a problem with the printed answer on page 241?
June 2, 2015 at 9:12 am
Hi, is there any good method to memorise the standards? I feel I forget quickly right after the reading.thx …
June 2, 2015 at 11:14 am
You don’t need to remember the standards. What you DO need to do is lots of practice from past exam questions 2 and all the mini exercises at the end of the free course notes.
It’s how the standards are applied that is more important than trying to remember them
June 4, 2015 at 12:11 am
Do I need to refer the standards while answering the questions? Or just explain it and that’s enough? As I read some of the past paper answer, it will say like:
“According to IAS 37, Provisions, Contingent Liabilities and Contingent Assets, a constructive obligation to restructure arises
only when an entity:
(a) Has a detailed formal restructuring plan identifying at least:
(i) the business activities, or part of the business activities, concerned;
It is so detailed and exactly copied from the script. Do I need to answer like this?
June 4, 2015 at 7:05 am
It’s tempting to lie to you here and get you totally wound up! But, so close to the exam, that would be grossly unfair!
Many, many times on this site is the message “There are NO marks available for quoting IAS / IFRS / ISA numbers and / or titles”
The suggested solution does this …… because it can! There’s no time pressure on the author, there’s the availability of the standards open in front of the author, there’s no adrenalin rush and no pressure to do well because promotion at work is dependent upon exam success, and the author can write as much as they want – could even write a book as the answer if they felt up to it
No, it is NOT necessary to remember standard titles nor numbers – don’t even think about trying. It’s a waste of time and effort
April 5, 2015 at 4:48 pm
What happened to Example 1 on Page 59?
April 5, 2015 at 6:06 pm
Alex, is it maybe at the end of the previous recording?
July 11, 2015 at 4:24 pm
No it isnt actually.
But the answer is written out and printed on page 241!
July 24, 2013 at 6:09 pm
Please explain why reversal of impairment on goodwill is treated differently. I did not understand that part and why it’s new and internally generated. I know there are two types of goodwill….one is purchase (through acquisition of a business) and the other is like your brands and mastheads (created within the business)
May 29, 2014 at 1:48 pm
Exactly, and if I am not mistaken, internally generated goodwill can never be capitalized. This is in relation with the prudence principle. Also, measurement would be very difficult for an internally generated goodwill. For externally purchased goodwill, we at least know we spent a bunch of money on it, so this leads to the measured goodwill.
The other treatment (recognizing internally generated GW) would make big bath accounting too easy and financial statements too unreliable.
May 1, 2013 at 1:27 am
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akidi harriet hope says
February 26, 2013 at 3:17 pm
I failed to get the video today it says error 404 what does this mean? And what should I do to access he lectures?
February 26, 2013 at 6:05 pm
Try it in a pc
February 21, 2012 at 5:18 am
where to download the lecture notes …?
February 21, 2012 at 5:39 am
Muhammad Ali says
January 25, 2012 at 11:27 am
I like this guy, its the same from F4 lectures
November 2, 2011 at 11:37 am
download real player then all lectures can be downloaded to watch offline.
May 9, 2011 at 5:18 am
not working, help….
May 9, 2011 at 6:43 am
visit support page for help http://opentuition.com/support/
February 8, 2011 at 3:15 pm
Is possible to watch these lessons offline.Are they downloadable?
May 29, 2010 at 8:42 pm
no it doesn’t,it is fine………….
May 28, 2010 at 7:03 pm
it stops after 6.07 minutes…???
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