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HI CUAUDIA
Accountability is the ability to give an account of the choices which are shaping the responsability for example the director is accountable to the shareholdes. fiduciary is the right that one has to make a decision rests on the capacity one has to be responsible to the other.
It is already there. just click on P2 and scroll down then you will see exam tips for december2012.
Good luck
welcome Lizzie
Dear Lizzie,
They have not included the £2 million and £1 million because these are the cost of the reseach to complete the project and £1 million is the marketing cost in order to sell the product in the market. So £2 million will considered as reseach expenses and will be charge against the group profit or loss account, and £1 million as marketing cost will be charge to the profit or loss account as expense. So £2 and £1 million can not be considered as intangible assets. these are the costs to complete the project (uncomplete) acquired from Tigret. so £8 +4 can be considered as intangible assets in the group Non current Assets.
Dear MikeLittle
Thank you for the feedback and lookinbg forward to hearing from you again.
Bechir
Dear MikeLittle
Thank you a lot for helping understand the answer.
Have a nice weeknd.
Bechir
I went through P2 exam Decanber 2011. I have a problem with question qestion 3 (Captive goodwill impairement) I find difficult to understand from where the unrecognised non-controling interest (20%) figure of $30.05 comes. Please I need your assistance for this question. Thanks looking forward hearing from you
Thank you
Bechir
