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- December 7, 2023 at 9:32 am #696321
I think I cut the 36 months absent for any reason period short when he started renting it out, then added last 9 months as deemed occupied again.
As someone mentioned above, I realise now I forgot about the degrouping charge in section b, it totally slipped my mind in the exam!
December 6, 2023 at 9:16 pm #696279I had the following questions:
1. IHT, CGT, VAT and ethics
2. Corporate tax, group reliefs, rollover relief
3. Remittance basisI thought the questions mostly reflected practise questions available and were quite fair.
What questions did others have?
October 16, 2023 at 3:16 pm #693526I agree with above, vifhe has an excellent tutor for apm, I passed 1st time
October 16, 2023 at 1:40 am #693383Passed with 56% buzzing!
September 7, 2023 at 1:00 pm #691636I talked about the ethical implications of recording the staff too, but after the exam i wondered if they were actually asking about ethical implications of generally collecting data, as this was in the technical article but I forgot about it during the exam.
September 7, 2023 at 7:00 am #691592However, I did struggle with a section B question on ABM and found it difficult to make enough points. I criticised some of the apportioning methods used and showed scepticism over the CEO’s views but I think my answer lacked substance. What did everyone else put?
I struggled with linking enough advantages of ABM to the scenario, this was definitely my weakest area in the exam.
July 17, 2023 at 1:48 pm #688362Passed with 54%, so thrilled as I had convinced myself I had failed! Amazing results here, anyone with over 70% is clearly a genius!! Congratulations.
June 9, 2023 at 3:32 am #686607Tomstrong96, yes I did the same.
Then there was a further scenario asking whether they still retained control at 50%, I.e should they still recognise as a subsidiary, but I said it should now be recognised as an associate as they had few voting rights and control over the day to day activities
June 8, 2023 at 8:46 pm #686589In one question, the parent company sold 40% of their shares leaving them with a 50% interest, did anyone recognise the residual interest as an associate or subsidiary?
June 8, 2023 at 8:26 pm #686587For sponsorship revenue I also mentioned performance obligations and that revenue should be recognised over time rather than point in time, including the 12 month contracts, not sure if that is correct?
I also said not a lease due to no control being passed.
With regards to ias 38, and the indefinite life of the database, I said it should be recognised with a finite life as technological products will need upgrading /replacing over time and therefore would not be an indefinite life asset, but I could be wrong.
June 8, 2023 at 8:17 pm #686585I wasn’t entirely sure about this, but I did what I would do on a fixed asset register and did c/f plus additions minus depreciation and disposals to get the c/f figure, but no idea if that’s what I was supposed to do!
January 16, 2023 at 5:46 am #676344You can find him on YouTube, he’s really helpful, I watched several of his lectures and just passed with 59%.
December 7, 2022 at 8:05 am #673791RGRG wrote:The exam was hard…
I had the version with Eve’s marketing mix, appraisal of investment, proposal from supermarket.<br>It was stated that company is doing well, so it was really hard to find something to recommend on marketing mix task (adapt current mk mix strategies), it looked good already!<br>Task for environmental footprint (15 marks!) – only relevant information was given is short soil article and demand on eco friendly products…couldn’t come up with 6 points to collect marks here(<br>Question about data analysis is worst, I struggled to get exhibit, no information through the whole scenario was given indicating any problems/benefits/strategic value of data analysis.<br>It also seemed that NPV calculation was incorrect in last Task 4 (weird assumptions on revenue growth, open increase, no taxes were taken into calculation etc), but professional skill assigned was evaluation…How to collect marks on evaluation of another store buying with positive npv and stating in exhibits that business growth is achieved by acquiring new stores? WtfI’m glad you also got a negative NPV with the inclusion of tax, that’s what I had also 🙂
December 6, 2022 at 9:09 pm #673766RGRG wrote:The exam was hard…
I had the version with Eve’s marketing mix, appraisal of investment, proposal from supermarket.<br>It was stated that company is doing well, so it was really hard to find something to recommend on marketing mix task (adapt current mk mix strategies), it looked good already!<br>Task for environmental footprint (15 marks!) – only relevant information was given is short soil article and demand on eco friendly products…couldn’t come up with 6 points to collect marks here(<br>Question about data analysis is worst, I struggled to get exhibit, no information through the whole scenario was given indicating any problems/benefits/strategic value of data analysis.<br>It also seemed that NPV calculation was incorrect in last Task 4 (weird assumptions on revenue growth, open increase, no taxes were taken into calculation etc), but professional skill assigned was evaluation…How to collect marks on evaluation of another store buying with positive npv and stating in exhibits that business growth is achieved by acquiring new stores? WtfI analysed the porters 5 forces they supplied, not sure if that was correct. I am glad I read the technical article on responsible leadership too as this helped with the exam. I wasn’t sure about the investment appraisal as when I added in the tax implication the npv was negative and only positive in year six so recommend the board reviewed it. Again not sure that is correct!
December 6, 2022 at 8:49 pm #673761Saber132 wrote:oh were there 2 different Eve case studies? Mine went
1) Analyze the competitive position of the company + identify risks and recommend what the board should do about them (think around 12/14 marks?) w/ the 5 forces analysis as one of the exhibits<br>2) Some stupid “characteristics of effective and responsible leaders for Eve” followed up with “how they help with the culture at the company” esque questions (14) + how Eve can reduce their environmental footprint in context of a specific exhibit (6) and you didn’t really have much to write about<br>3) How aspects of the marketing mix can be changed for a competitive advantage (marketing mix was an exhibit)<br>4) Evaluate the investment appraisal of a gardening centre for sale (12)<br>Forgot 1b and 3bI had this same exam, how did you find it? I thought the investment appraisal at the end was the trickiest part, what did you get for this?
September 5, 2019 at 12:22 pm #545078@fumba said:
i got Robinholt university and the flexed question in my section C. i could barely do the section B question bout life cycle costing despite all the practice..there was this question also where they just gave an operation gearing of 160% and asked what would happen if sales dropped by 20%…. got me all worked up
I got that too, under the pressure I got stumped, but when I got home I realised I could just substitute the contribution and profit with random numbers and worked out the percentage drop in profit would be 10%? Then kicked myself obviously!
September 5, 2019 at 10:57 am #545060@emily1001 said:
Can I ask a question about marking please.Say for instance you achieved 50% in section a and then scored nothing in b & c is that still a pass?
Or say you got 8 marks in section a and 8 marks in section b which in theory is 26% in each section according to my practise CBE’s which would add up to a pass? Is that right, it doesn’t seem like you need a lot to pass which I am confused about??
You need to gain half of the total marks available, so if there are 100 marks available in total, you will need 50 marks to pass. Section a is 30 marks, b is 30 marks and c is 40 marks in total. Each question in section a and b is worth 2 marks each.
September 4, 2019 at 8:50 pm #544895I found no cost gap either in the lifecycle planes scenario
September 4, 2019 at 5:11 pm #544824Just one question I would like to know the answer… was anyone asked a demand question where the product demand dropped by 200 for each £1 it Increased in price? Think the sales were 1000 and currently selling at £100
September 4, 2019 at 5:07 pm #544823@mrfukamachi said:
Did anyone of you have a section B question about operational and planning variancesYes I had that question, out of all my questions I was least sure I answered this correctly. Did you use the £53 pricing for operational variance and £50 to compare planning variance?
September 4, 2019 at 3:46 pm #544790September 4, 2019 at 1:00 pm #544731@murray9 said:
Such a disaster. Got 3Es value for money for money with University campus and cvp for section cI had the same, how did you find it?
June 5, 2018 at 7:30 pm #456615@snell123 said:
Anyone have any idea on the seeded questions? I presume that they were in section AYes must have been in section A as there was 20 mqcs rather than 15? Wouldn’t have a clue which they were, hopefully the only ones I didn’t know anyway!
June 5, 2018 at 6:52 pm #456597I agree very much with your answer in section c Pzeel!
I also found section A a disaster, but B and C a little easier.
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