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Kim25 Aug 2026

DO please ask such questions in my forum (which I check daily) https://opentuition.com/forum/ask-the-tutor-acca-audit-and-assurance-aa-exams - as this is a space for comment rather than queries. But in answer to your que...

What is Assurance? - ACCA Audit and Assurance (AA)
JasurbekNarqobilov25 Aug 2026

hello, open tuition team. i have a question. in a section, each question is 2 two mark, and can we get 1 mark for answering half correctly to question, for example questions like which two or pichk two, or pick correct l...

What is Assurance? - ACCA Audit and Assurance (AA)
A. Arain23 Aug 2026

After scrolling through all the comments, I couldnot find tuitor explanation for impairment loss charged to P&L rather to OCI. its a bit confusing. Actually the logic is: as soon as the PPE changes its category from...

IFRS 5 - NCA - HFS example - ACCA SBR
A. Arain21 Aug 2026

Sir said that p&l will be debited with impairment if cost model is used else the impairment will hit the revaluation surplus.But the asset will again be revalued if the company follows revaluation model.

IFRS 5 - NCA - HFS introduction - ACCA SBR