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March 2026 ACCA Exams Results

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Economic Value Added – CIMA P2

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CIMA P2 lectures Download P2 notes

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  1. AvatarSyed.a.ali@hotmail.co.uk says

    November 21, 2024 at 6:38 pm

    Can someone explain why there is a tax adjustment on the interest but not on the non-cash expenses and R&D?

    many thanks.

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  2. Avatarsarasiw says

    June 3, 2021 at 2:54 am

    Hi,

    Could you please explain why non- capitalized lease value doesn’t impact NOPAT in this example? (note 2)

    Thank you in advance.

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  3. Avataredith33 says

    November 29, 2019 at 7:13 am

    Dear Sir,

    I would like to know what does it mean by capitalized and non-capitalized?

    What is the treatment for capitalized R&D expenses?

    Please reply!

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  4. AvatarAbuzar says

    October 22, 2017 at 7:39 am

    Hi John

    Well explained lecture sir.

    I just wanted to know, why we didn’t add non cash expenses net of tax like in 2014 added amount should have been 11*0.7=7.7.

    Please reply!

    Thanks

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  5. Avatar1979stchristopher says

    September 26, 2017 at 3:16 pm

    Hi John. Great lecture, as always. Thank you.

    In regards to adding back Development Costs to NOPAT, “because these should be capitalised”. I thought Development Costs were typically Capitalised?

    Does this mean we should add back the Depreciated element of the Capitalised Costs in the year, to NOPAT.

    Or is this assuming the particular Development Costs did not qualify to be Capitalised?

    Thanks

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