Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>
I thought it was difficult – I think I said something like it was an intangible asset and should be held at amortised cost despite there being an active market as each contract would be unique so couldn’t be revalued per IAS38
I wasn’t sure if what I said was correct but I tried to make a compelling case.
I thought the whole exam was exceptionally hard – I literally had not idea what the answer was for Q2a & 2c (which was 17% of the paper)
Looks like a resit in September…
Q2b was deferred tax related
