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Failed in the June sitting with 40.
Passed today with 56. Very happy as all finished and I thought it could have easily been a fail.
Best of luck to everyone receiving results.
So…valuation method using predicted future dividends? What in the nonsense is this?
My NPV and APVs were negative but was asked to assume that the board would approve the project. Really threw me.
Some relevant information was spread over the exhibits.
Lots of “I hope that they are asking me to do x”. Just had to write something and hope for the best.
Wish I had a bit more time for Q3 narrative marks. Was writing up until the last second.
I’m a bit reassured that everyone is feeling negative towards this paper!
Try not to let it get to you too much. Almost there with the mark – could be timing or planning. You’ll get there!
All great points. I added the ability for Exec Directors to be on the risk committee, whereas the audit committee of a listed company should comprise independent NEDs, allowing the Exec Directors to bring their knowledge and experience to addressing the risk issues raised.
I thought it was asking the benefits of IR for stakeholder management so was describing it and how it would be helpful by including the various financial and non-financial information for stakeholders to have a broader view of the company with QH being able to demonstrate how it is performing against the all strategic objectives.
IR would mean that the focus on non-financial strategic objectives would not be overlooked as there would be more accountability if work on these areas is communicated to stakeholders regularly.
If I have not actually answered the question, it could be dangerously close to 50% for me…
I left the last question on project management as was the head scratcher out of all of them and instead directed my efforts towards adding to earlier answers, expanding on points and triple-checking format.
I did the same in my mock. Was only 16 marks lost and I’d rather get good marks on 84% of the paper than risk losing time on what I could do well.
The paper seemed fair but there was no real analysis of figures or performance. A lot was risk based.
From 48% in March to 72% in June – very happy after getting so close first time.
For everyone who’s had a setback, keep going!
48. Gutted. It’s a shame when you know your stuff but the exam is so time pressured you can’t get down everything you want to.
I think if all students collectively struggle they have to bring the bandings down.
I genuinely thought I would get approx. 40 for SBR in December. The exam was incredibly tough. I got 60.
I am hopeful that for a really tough exam, putting enough in the workings and giving it all a good stab will be enough.
Think positive!
Wasn’t one of the transfers to the wife in his death estate?
According to HMRC, if a qualifying beneficiary of a death estate was an officer or employee of that trading company and held the shares for 1year, they’d be entitled to the ER.
I don’t recall materials going into that level of detail but I guessed the ER could be transferred between spouses.
Questions:
1) Tusk – losses, VAT deregistration, IHT
2) Group relief, disposals, ethics marks
3) Mathilde, Iris – gifts, IHT
4) Basis periods, cost of additional employee, VATAn extra hour and I’d be comfortably passing. Not enough time to work through all the points to get results, so lost professional marks by not arriving at conclusions.
No easy marks. Everything required a broad knowledge of whole syllabus.
Hoping to scrape enough for a pass.
This didn’t age well.
Consolidated SOFP or group cashflows would have been a dream compared to the mess we had to endure.
The questions were nothing like was practiced. It would be almost impossible to prepare for 50% of the exam. Not enough time. Might as well have not bothered learning a lot of the syllabus as only niche elements were tested.
Ethics question felt more like an audit paper, looking for system weaknesses.
