[brianthomas]

Completely agree. The functionality was shocking, and sourcing information when the question is in 5 different pages? A nightmare.

[brianthomas]

I agree. The functionality of the spreadsheet shocked me e.g. drag and hold over cells containing numbers in excel produces a total on bottom right of screenbar. Not so in CBE. And trying to reference the question when it is in 5 different parts is a nightmare, unless you have a massive screen, and mine was the size of an average laptop.

[brianthomas]

Thanks John, but in the alternative calculation, interestingly the examiner uses the spot ‘buy’ rate of 1.0292 and not the mid-market spot which would be 1.0301

Why is that, and does it matter?

Many thanks, Brian

[brianthomas]

I have found the answer. This question refers to Directive 2013/34/EU. This Directive came into force 4 years ago on 19.07.2013 and rules apply from 20.07 2015. Here is the link

https://ec.europa.eu/info/law/accounting-rules-directive-2013-34-eu_en

Can anybody confirm whether the word ‘recent’ preceded ‘EU Directive’ in the question?

Thank you.

[brianthomas]

Can someone tell me…There was a question about an EU directive for micro, small and medium (SME’s?) sized businesses…did it say that the EU directive was ‘recent’?

Please correct me on the wording if you can remember better than me!

What was this question referring to?

[brianthomas]

Maria you are a genius for remembering so many questions. You have powers of recall second to none. I cannot remember what I had for breakfast.

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