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i know that there is reconciliation but i also don’t meet it in textbook. i think if it is examinable, it may ask us to identify the operating segment to reportable segment.
dou,
in my opinion, the interest cost will only be calculated based on the pv of obligation b/f because most of them, we assume that the changes of the defined benefit plan scheme, and therefore incremental of past service cost, will occur at the year end, so no interest on it.
i still don’t confirm this answer since i had read that some question do include some item when calculate the interest cost
en, your answer is same as what i expected before. thanks for the replying. let us work hard together to achieve a pass in this december exam. gambateh!!
you are welcome.
i wish to ask you about the transaction between sub-subsidiary to subsidiary. it is probable that this question will come out?example. if alpha purchase beta 80% shares and beta purchase gamma 90% share.
therefore,
effective interest in beta parent 80%
NCI 20%
effective interest in gamma parent 80%*90%= 72%
NCI 28%if during the year, gamma sold goods to beta at $100. the cost to gamma is $80. all goods are still in the inventory of beta at the year end. therefore, the unrealized profit is $20. how can we split this 20???
because gamma do not make the profit and this unrealized profit should be split to NCI of gamma, parent of gamma(that is parent of beta and NCI of beta), beta.do u understand my question??
thx gagik. i find the answer already.
For the issuer, it will be treated as compound financial instrument.
therefore, dr cash
cr liability
cr equity componentfor the investor, if it meet the definition of embedded derivative,
dr derivative, FVTPL
dr carrying value of host contract
cr cashhopefully i don’t make mistake this time.
hi, there are 2 types to calculate the goodwill under IFRS3.
first is purchased goodwill, then the goodwill attributable to NCI will be excluded.
second is full goodwill, then both goodwill to parent and NCI should be calculated.
hopefully i can answer ur question.how to meet on Mondays 9.00am GMT and friday?? at here or chat? why i dun see u?
yes, i know that this sitting will have a new examiner. hopefully the question will be more easy.
i will try my best and i am glad to join this forum. let us study together and pass together. For the time, i will try to follow it, if i cannot come on time, i will come later to post some which i don’t understand and see your discussion. I am sorry to cause your inconvenience.
it is a good plan. but, i wish to know whether those 10 chapters include all our syllabus.
https://www.accaglobal.com/pubs/students/acca/exams/p5/syllabus/p5_syll_sg.pdfso, we will study the syllabus A2 this week.
Appraisal of alternative approaches to budgeting for control
a) Evaluate the strengths and weaknesses of alternative budgeting models and compare such techniques as fixed and flexible, rolling, activity based, zero based and incremental. [3]
b) Assess how budgeting may differ in not-for profit organisations from profit seeking organisations. [3]
c) Evaluate the issues raised by advocates of ‘beyond budgeting’. [3]
d) Discuss the behaviour aspects of budgeting for control and the impact such behaviour may have on corporate performance. [3]hi, everyone.This is my first time to study by myself. i wish we can learn together and of course pass together. 🙂
i use bpp textbook. just now, i have read the strategic control system. do anybody know about this system as i still don’t know what are the main points in this topic. besides, i also wish to know more about gaps and false alarms. THANKS for the replying.