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There are very many people accessing the website but they are not commenting on a page that simply gives links to our free lecture notes. They are commenting on specific lectures or are asking questions in the forums for...

are they still helpfull for dec 2026

Because the construction began in March and not in January.

Anyone here in 2026😩

can you not see it on this page?

Hello! Where can I find the lecture notes for learning curve?

On the SOFP we are reducing the value of the asset. In the SOPL we are charging the cost of doing this and reducing the profit as a result.

In example 13, why didnt we use the w1 - adjusted net income and deduct the PA from it? why did we keep using the 105,000? the GAD reduces the net income, right? So the new net income reduced should have been used aka 99...

Hello Tutor, I have a question. Since we are already removing allowance and doubtful doubt on the SOFP, why do we still remove it as an expense on the SOPL?

No the transfer would be the excess depreciation. 2600 minus the depreciation charged on 35000

Because it is company's policy to not make the transfer to retained profits.

DR revaluation reserve | CR retained earnings with the excess depreciation i.e., the difference between the 2600 and depreciation on the 35,000 (if there was no upward revaluation). Once there is an upward revaluation, t...

Wouldn't this video need to be updated? With the change in the standard forthe Income statement, there would be no need to adjust operating income for investment income and Finance cost?

THE Notes in the vid and the notes on the site are different

Plenty thanks for the lectures sir!

even Chris knows that learning this is a waste of time.

I was hoping someone would've responded, need the answer to this myself

Probably since they're talking about ACCA-X

Sorry very new to this. Is that different for MA ?

Go to the main PM exam page by choosing ACCA on the top menu followed by PM. The page has links to all of our PM resources.