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I guess there are 3 risks we can say about the disposal – Deferred consideration, mid year disposal and Asset held for sale and Discontinued operations
@cl10 i got PPE, cashflows, exchange rates, step acquisition for question 1
I was taking the international version, didnt have Pensions at all. The exam was too long tho.
Many topics that I revised didn’t come up, I believe. No pensions, no financial instruments, no deferred tax, no shared based payments, no Conceptual framework, no Revenue or Lease. But too many weird questions on intangibles & capitalisation & exchange rates, it’s like putting all the eggs in one basket – if you don’t remember these topics so well, then…….
i sat the remote exam version this morning, i dont know whether that made the difference. Basically my paper asked if they should close some office that have a small number of partner. And it asked if the partners in the closed office could be transferred to bigger office to create a ‘centre of excellence’ something like that
i dont think i have a sale of subsidiary in my exam either. It is question 2 which asks about whether they should close some office
does anyone remember how many parts question 1 and question 2 have? I rushed the exam, so I’m hoping I didn’t miss out any part a or part b or part c if there are 🙂 My brain completely forgot what happened and what I did in the exam
If these questions have more than one part, does anyone remember what each part asks for?
thanks