• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

F9 Questions

Forums › ACCA Forums › ACCA FM Financial Management Forums › F9 Questions

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by opentuition_team.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 11, 2017 at 4:55 pm #377827
    Gabriel
    Member
    • Topics: 4
    • Replies: 16
    • ☆

    Good Evening sir,

    I have few questions:

    1.) If a company declares dividend but does not pay it until next year, will this be included in the Total Shareholder Return formula or not?

    2.) What does Interest Rate Smoothing mean?

    3.) How do we calculate the Work In Progress Days? Do we divide it by COS as well and multiply by 365? (assuming COS and Raw Material costs are the only figures given)

    Thank you in advance, sir

    March 11, 2017 at 5:34 pm #377834
    opentuition_team
    Keymaster
    • Topics: 1391
    • Replies: 1405
    • ☆☆☆☆☆

    1. It will be included

    2. Smoothing out (evening out) the day to day fluctuations in interest rate,

    3. Yes 🙂

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘F9 Questions’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on The financial management environment – ACCA Financial Management (FM)
  • Lekhanaa on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • wZaidhan on Sources of Finance – Islamic Finance – ACCA Financial Management (FM)
  • manahylilyas on The financial management environment – ACCA Financial Management (FM)
  • poojam on Objective of financial reporting – ACCA Financial Reporting (FR)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in