• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

cuong3008

Profile picture of cuong3008
Active 1 year ago
  • Topics: 2
  • Replies: 6
  • ☆
  • Profile
  • Forums
  • Topics Started
  • Replies Created
  • Engagements

Forum Replies Created

Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • June 8, 2021 at 12:36 am #623795
    9b1cd5815b1c951686158700a980187500d419387345859dc9798ff64d64bb41 80cuong3008
    Participant
    • Topics: 2
    • Replies: 6
    • ☆

    Nadia wrote:I also got the Dolphins Group Q1
    From what I remember I included the following RoMM:<br>-new client – opening balances and comparatives<br>-revenue might be overstated due to risk that client might be overcharging customers<br>-related party disclosures might be missing<br>-licence accounting – does it need to be depreciated over its 5-year life? It does not seem to have an indefinite life as there are conditions to be satisfied<br>-accounting for the investment – if significant influence can be proven, then it is an associate even if only 18% is owned<br>-control risk with the payroll system – tax deductions might be incorrect<br>-investigation started by the government – does it give rise to contingent liability?<br>-trend analysis – EBITDA 25% decrease vs operating margin – 8% decrease – possibility for understatement of expenses

    New client is audit risk, not RoMM

    June 8, 2021 at 12:33 am #623794
    9b1cd5815b1c951686158700a980187500d419387345859dc9798ff64d64bb41 80cuong3008
    Participant
    • Topics: 2
    • Replies: 6
    • ☆

    It is really length and difficult. It is harder when attempt by CBE 🙁

    June 5, 2018 at 1:30 am #456225
    9b1cd5815b1c951686158700a980187500d419387345859dc9798ff64d64bb41 80cuong3008
    Participant
    • Topics: 2
    • Replies: 6
    • ☆

    Financial instruments, lease, employee benefit, share base payment: I have nothing in my mind when read the question related to above standards :((

    June 3, 2018 at 8:16 am #455682
    9b1cd5815b1c951686158700a980187500d419387345859dc9798ff64d64bb41 80cuong3008
    Participant
    • Topics: 2
    • Replies: 6
    • ☆

    I think sofp because sofp was tested more often than others.

    June 3, 2018 at 3:03 am #455652
    9b1cd5815b1c951686158700a980187500d419387345859dc9798ff64d64bb41 80cuong3008
    Participant
    • Topics: 2
    • Replies: 6
    • ☆

    Do you think the first question for June is SOFP or CF or anything else ?

    May 17, 2018 at 2:45 am #452362
    9b1cd5815b1c951686158700a980187500d419387345859dc9798ff64d64bb41 80cuong3008
    Participant
    • Topics: 2
    • Replies: 6
    • ☆

    i still have not completed Opentuition online lectures :((

    Anyone give me some advices about the Study Plan for the June exam :((

  • Author
    Posts
Viewing 6 posts - 1 through 6 (of 6 total)

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • mrjonbain on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Ken Garrett on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT
  • OmarAlbeity on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Salimbek909 on The nature and structure of organisations – ACCA Paper BT

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in