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March 2026 ACCA Exams Results

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Framework – measurement – ACCA Financial Reporting (FR)

VIVA

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  4. Such a wonderful explanations and humor. Our company bought books and lectures for us to prepare, but it’s too complicated. I prefer your lectures. I believe it’ll helps me better. Thank you so much.

  10. Hi Chris,.
    BPP has a question regarding Current Purchasing Power Accounting. Is that the same as present Value? It seems they want us to adjust for inflation which seems like Present Value, but in the other direction. Thoughts?
    Kind regards
    Michael

  11. Hi Chris,
    Thank you very much for the tutorial. You make this sound very simple
    Sorry but I couldn’t find the “Ask the tutor” link thus asking here
    I am not quite clear with the cash flow part. How did you get to the 28K? also the 5% rate will be given in the exam?
    Many thanks again
    Pam

    • Hi,

      Both the 28k and the 5% would be given to you in an exam question. To find the “Ask the tutor” link then click on the “Forums” link at the top of the page and you will find it there.

      Thanks

  14. Hello,
    great lecture. i did not get the present value technique with the discount @ 5%
    you write AF 1-8 = 6.463
    how dow you get the figure of 6.463 from ?

    thank you
    Franck

    • Hi Franck,

      Glad you enjoyed the lecture.

      In the exam you would be given the annuity factor, or the discount factor for each of the eight years that you could then sum together.

      As you’re interested the 6.463 has come from the formula 1/r[1 – (1/(1+r)^n)], were r = 0.05 and n = 8.

      Have a go on your calculator and see if you can get it.

      Thanks

      Chris

      P.S. If you have any further questions, then can you please post them on the ‘Ask the tutor’ forum on the Open Tuition website as it is easier for me to respond. Thanks.

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