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August 22, 2022 at 3:42 pm
How can I download lecture videos from this site?
July 30, 2021 at 3:13 am
To be associated company, presentation in the board will get priority than shareholding (%)…
Is it right assumption?
March 12, 2021 at 11:04 pm
Hi, My doubt is that as in the Vader example, there is representation in the board and here it is clearly written, 2 directors out of 8, so did we consider 25% also in this (2/8*100), and as 25% is more than 20% so significant influence here is from that reason? Is what am i thinking is Right?
July 13, 2021 at 5:24 pm
Incorrect, no calculation is needed for this.
Check the notes on page 12 “Associate” and the 1st bullet point and that will answer your question
December 25, 2021 at 3:01 am
You need also to compare the conditions of ‘control’ and conditions of ‘significant influence (bottom of page 11 and top of page 12) to avoid confuse between of them. Because ‘control’ is also ‘significant influence’ but ‘significant influence’ is not always ‘control’. Thanks
May 17, 2022 at 9:34 am
You are right for “significant influence”, however the ‘25% calculation’ was not the correct reason. See, if Vader only took 1 out of 8 directors, would you still consider it was “significant influence”? On your method, no, because 1/8=12.5%, less than 20%. However, check the notes in Page 12, “presentation on board”, Vader has the power, even if it can only takes 1, it would also be consider to have “significant influence” over Ren.
November 6, 2020 at 11:14 am
Hi , are these lectures along with the notes are enough to pass the SBR paper?
November 15, 2020 at 10:12 am
No.question practice is the key.Study less practice more and you can pass
July 26, 2020 at 8:47 am
I am giving SBR as the first paper as i received exemptions. Is it better to stick to the order you have uploaded lectures of SBR as group accounts is at the end of FR but here at SBR it is in start? Dont i need to go through standards first before this???
December 18, 2021 at 11:28 am
Hey, Dear Firstly you should go to look FR or IFRS to help you to pass.
I am giving SBR as the first paper as i received exemptions. Is it better to stick to the order you have uploaded lectures of SBR as group accounts is at the end of FR but here at SBR it is in start? Dont i need to go through standards first before this?
January 23, 2020 at 10:05 am
I have doubt in associate part. you talked about very less or little bit than 20%. what if investor has representation on the board 3/8, but has only 10% shares? thanks for such a clear and clarity explanation in video.
April 30, 2020 at 8:56 pm
As the company only owns 10% shares therefore it can be presumed that the company has no significant influence of the investee. However it can be demonstrated otherwise which the company has represent the board of directors with 3/8 seats on the board. Therefore, the company has significant influence and the investee is an associate.
September 26, 2019 at 7:03 am
Very lucid way to start the basic framework of group accounting.. Many thanks
August 10, 2018 at 4:55 pm
How can i download the audio?
January 4, 2019 at 9:18 am
I don’t believe that this is possible, sorry.
May 26, 2020 at 6:20 am
you can download it from youtube. There are softwares enable us to download from youtube.
July 4, 2018 at 5:17 am
I need a study buddy for SBR . I’m Jamaican
July 13, 2019 at 12:02 pm
Hi did you pass?
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