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Framework - measurement - ACCA Financial Reporting (FR)

28 Comments

  1. Chan
    Hi! could you kindly confirm if these lecture videos are applicable for September 2026 pls?
  2. Syari
    thank you
  3. Califa
    ((1?(1+0.05)^(?8)))÷0.05
  4. Califa
    ok something is wrong with this page....it should be
    ((1 minus (1+0.05)^( minus 8))) divide by 0.05
  5. amaad
    you got that right
  6. John
    This dude really grows on you. Extremely grateful student here. Thank you.
  7. Ekaterina
    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.
  8. Alex
    Hello Chris I am still not getting the value of 6.463, pls help
  9. Bennett
    Hi
    Check ' Present Value of Annuity' calculation , it may be easier for you. Don't forget to enter interest as 0.05.

    Best
  10. Hasan
    (1-(1-0,05)^(-8))/0,05 = 6,463
  11. Alex
    Hello Chris I am still not getting 6.463bas a value please help.
  12. nahidtanim
    See present value table on google
  13. ioaap
    Thank you for the tip!
  14. Sabi
    Thanks for the lecture. 13:26 made me laugh!
  15. Bennett
    Hi
    A net current asset value usually refers to NBV(Net Book Value) in a balance sheet.
  16. AnnaSupporter
    Hi

    When we recognize an asset in SFP do we have the freedom to choose the measurement?
  17. Bennett
    szogun

    need to measure reliably
  18. Michael
    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
  19. Pamela
    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
  20. P2-D2Tutor
    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
  21. Suaad
    How do you establish a cost for Current Cost?
  22. P2-D2Tutor
    Hi,

    You would just identify the same type of asset and look at what it would be worth today, which is effectively its fair value.

    Thanks
  23. Ryan
    Great lecture. Just the right speed. Thanks!
  24. Ryan
    *pace
  25. franck1976
    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
  26. P2-D2Tutor
    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.
  27. Sakina
    Hey Chris,

    Still aint getting 6.463 value, pls help
  28. Bennett
    Hi Sakina

    The formula works , I got 6.4632127769. Perhaps, you need to check how to use a scientific calculator.

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