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thank???i am too tired to perpare four exams
Hi, is IAS 18 revenue included in the course notes? I’m not able to locate it. Kindly update me on this matter.
Thank you!
hi, i tried to downlaod p2 notes but p1 notes are coming up when i click p2, can you let me know how i can get access to the p2 notes.
thanks
Reload the page? Maybe
P2 notes download fine
Hey admin,
P2 june 2013 notes are only viewing online. On download Dec 2012 are downloading.
Kindly look into this problem. Thanks for updating the resources.
Cheers
thanks. I think they will show correct version soon..
Yep, able to download june 2013 notes now.
thanks
Hi I wuld be doing p2 injune2013.. would there be any changes 2 the sylabus?? Would the dec notes be relevant?
@cindy111, Hi – there will be some changes to the December notes, but nothing Earth-shattering. If you want to get going with your studies now, then start!
@mikelittle
Refering to Downloadable notes pg 183 of 242 IAS 40, it says “property under construction or development for future use as IP should be accounted for under IAS 16 until completion. On completion it shud be treated as an IP”
IAS Plus states however, “In May 2008, as part of its Annual Improvements Project, the IASB expanded the scope of IAS 40 to include property under construction or development for future use as an investment property. Such property previously fell within the scope of IAS 16.”
Ellaborate difference or update notes accordingly.
http://www.iasplus.com/en/standards/standard39
Kindly respond promptly
Hi Mike,
I have a question regarding IAS 20 (pg 58) the last point.
Does it mean that the additional depreciation due to the increased asset carrying value should be expensed off?
Looking forward to your prompt reply. Thanks!
@ngle8393, Where an asset value has changed as a result of a revaluation, depreciation is applied to that asset over its ( possibly now ) revised remaining estimated useful life.
Does that answer it?
@MikeLittle, Thanks for your reply.
But I’m not asking about the revaluation, what I ask is about when the GGs related to asset become repayable, because when I read that sentence, it seems like saying that the increased asset carrying value should be expensed, but not the depreciation.
So, did I misunderstand it and what is the fact?
@ngle8393, Ah sorry. My understanding of that is that, if the grant has to be repaid, the double entry will have to be Dr Deferred Income Account ( if that’s where the remainder of the grant is located ) Dr TNCA ( with the balance of the repayment ) and Cr Cash
After that entry takes care of the repayment and the restoration of the asset back towards a grant-free figure, then depreciation will need to be recalculated on the newly revised asset amount over a newly revised estimated useful life
The only other matter is whether we need to make a prior year adjustment and I believe we do to bring the net asset value down to the level it should have been if the grant hadn’t happened.
@MikeLittle,
OK, thanks for your explanation and I got it already.
Hi Mike,
Would like to ask on page76 Example2.
The revision of the term of the scheme resulted in an additional obligation of $ 60,000 of which one third related to former employee.
Does it relevant for us to calculate the interest cost? As it revised on 1/1/10 which suppose has impact to the opening balance?
@kiwikwan, Hi, yes, the net interest cost is based n the net deficit brought forward as adjusted for the additional 60,000 – as you correctly point out, the additional 60,000 specifically took place at the start of the year.
Have I not done that in the printed solutions? – It’s some time since I looked at the answers
@MikeLittle,
Thanks for your prompt reply.
The net interest cost shown in answer is $131,000*8% ($1,046,000-$915,000) which is not included the PSC $60,000.
Dear Mike,
I have a question on Financial Instruments.
The notes (pg.143) states that: Initial measurement; “all financial instruments to be measured at fair value inclusive of transaction cost”
Technical Article by Tony Sweetman (ACCA 2011) states: Initial recognition at fair value is normally cost incurred and this will exclude transaction costs, which are charged to profit or loss as incurred.
The question is: Are transaction costs inclusive or exclusive when measuring fair value?
Thank you in advance,
Zainab
@zainy52,
The technical article under FVTOCI states: Initial recognition at fair value would normally include the associated transaction costs of purchase.
So according to Technical Articles – (my understanding)
FVTPL – Exclude transaction costs
FVTOCI – Include transaction costs
Mike
On employee benefits page 73 state psc should be expensed in the year of scheme change whether they relate to current employees or not – Lecture states psc for current employees should be expensed over remaining pension earning life of current employees – which is correct—
There are no answers In Answer section for Chapter 18. It is writen “No Examples” while four interesting exemples are exist in Chapter 18. Is it possible to have it? (for exemple, like article or whatever). This question had arised already previously but remeins not attended. With big respect to you great job done…
Is P2 UK stream and INT stream using the same course notes?
@angelica5252, They must be almost exactly the same by now – in the back of an approved publisher’s revision kit there are a dozen or so “alternative” answers following the UK standards but, other than that, they should be the same
unable to download P2 Notes
chpt-18 finnacial instruments got some examples but no answers are provided in the solution section.Kindly update it and write down the answers as quickly as possible
hi,
I am not going to take any classes for any subject of ACCA and I want to do it by taking lectures online.
Can I totally depend on Opentuition’s online lectures for P2 (specially) and other subject as well.
Admin and anyone who done from Opentuition reply please.
Thank You
@arsii88, Hi, NO! The course notes and lectures alone are not enough
It is vital that you get question practice. Acquire a revision kit from an approved publisher or, if that’s not possible, download the past exams since December 2007 from the ACCA website and work through those.
Admin, when are you going to make it possible to download lecture videos? Need them badly
Lectures are not and will not be downloadable,
you can only watch them on line.
that’s the only way this site can exist and be free!
I downloaded P2 notes off from OpenTuition.com about a month ago – I am wondering if there are any changes between Jun’12 and Dec’12 notes?
@zainy52, very small changes, just few errors corrected
if you did not print june 2012 notes, then download these! but if you already printed them out, then do not bother
Thank You.
I have P2 Dec 2011 Kaplan Kit and would like to know that is valid or not? any big changes in P2 for 2012?
@jullie, There’s the gang of 4 new IFRS to get your head around. Otherwise, the 2011 material is substantially still valid
my email – simoneacca@live.com
pls HELP!
the P2 exam tip suggest
IFRS 10,11,12 & 13 and advise us to check Open Tuition course notes
I have those note & it is not in there , ANYONE pls help the other website has too much info to go thru now
@koralee, There ARE notes within the OT notes on all those 4 new IFRSs – from memory, they’re in the early chapters 1 – 4
Can some 1 heip me…why in calculation of nci in kristina, the cost of investment of 400,000 is deducted?
I also have problems of chapter 18 example answer
admin can help me?
what problem?
in P2 chapter 18… IFRS 9 financial instruments…… In this chapter you have given 3 examples…… But i don’t get answers for these example… In answer section you have mentioned no examples in chapter 18… can i get answers for these examples please… admin can help me??
noooo due to some changes u hav to buy new kit n study text
big changes in IAS 19
IFRS 10 11 12 13 n much more
hi, can i use these notes for uk variant
Hi there. I wanted to ask u why page number 2 to 5 are empty. The pages only contain heading of W1. W2 etc. but there is no other text in the notes. Is it a download error?
It’s empty on purpose. it;s a revision of F7 -
and like it said. watch P2 lecture to fully benefit from these notes..
all gaps are filled there,
hello..is the old dec 2011 notes still relevant for june 2012 sitting?
can i just use the old one as i already print it.
or because of any changes, i should use the latest?
tq..
@azahh23, and also if the exam kit from 2 sitting back still relevant for june 2012 sitting? tq
Are there going to be new notes for June 2012 examination.
I cannot print too and can’t save it to pdf too. I tried to convert to pdf but it kept on telling me error on page. I noticed a lot of ppl cant print this notes, is there something wrong with the file or connection. I’ve already used several pc to do this. Help I really want this notes and i find that the informations are really useful.
Turn off any download managers you are using, normal modern browser downloads notes just fine
I can not print pls help
Hi there, am i able to download the video lectures?, because i cant get that option for the videos
No, lectures are not downloadable, the only way we can provide them free is when they are watched ONLINE
Hi there, are the notes updated to the December 2011 sitting? Thanks
Look at the cover .. does it say December 2011 there?
How do you get 87,667 on example 1 for nci
Thanks
@LODK,
That is note 7 per question,
Peace
I am not able to download any ACCA materials from this site.Why is that?
Try another browser/pc
are we not allowed to print the notes anymore
does this P2 lectures and notes cover all syllabus for Dec2011 exam as I can’t see notes on professional and ethical duty ..thanks
I’m not able to download P2 or F7 course notes. IS there a problem with the site?
i will be grateful if u can forward it to my personal email address . the acca p2 notes becos it has been a difficult task for me to download the notes. thanks you.
try another pc or or for help in your office/college
we do not send any materials by email
The acca p2 course notes cannot be downloaded. pls try and improve on the it so tha we can get access to it to prepare for the exams early.
@moodujalloh
Notes can be downloaded, improve your PC please
internet in malawi is very slow that makes it very difficult, if not impossible, to finish the whole lecture on 1 topic. we need to have download options so that we can listen to the lectures offline
whe the workings on pages 5,6,7,8 are not visible? An help would be appreciated.
Workings are in the video lecture
Mike Little
I found your lectures very helpful , but where are the lectures for IAS 39,12 AND IFRS2???????????
Please help
Financial Instruments are not updated in these notes. IFRS 9 is not inclusive
Cant access the notes on line
I cant see any thing under workings???? pages are blank
Watch lecture for this chapter… you are supposed to fill in these gaps..
may you please up date the notes as these are the same as for december 2010 and please fill in the workings for consolidation as leaving blank spaces is not helpful
calculate the impairment on the TOTAL goodwill ( 8,000 x 10% ) and allocate that 800 to the parent and the nci on the proportions of their SHAREHOLDINGS!
You clearly have not listened to the audio lectures.
And what was this question “Have I passed P2?”
Cheeky monkey!
okay then on the question i have referred to how to u get the impairment as 640 and 160???
the answer for example 3 in chapter 3… under the impairment of goodwill are incorrect as well as retained earnings and the NCI…
@amrita I don’t think so! I believe that you are wrong, sorry.
u pass p2 or not
I cant seem to get answers to P2 examples any help?