[elliereza]

passed at 50…maybe lucky

or maybe good at ABM & EVA… or maybe Webinars by thialanka on vimeo helped me
https://vimeo.com/search?q=ACCA%20APM

dec18 was 41

sep18 was 46

[elliereza]

too long and time pressured only able to do 70%… I was writing more or thinking more don’t know what went wrong… maybe examiner put overloaded info.. 24 marks Q1a that was really bad.. at least breakdown into more requirements like Q2 n Q3…. Q1a) was just disaster never seen in past exams a question worth of 24 marks.

[elliereza]

@zubairhira said:
can anyone confirm me the Q1a Audit marks?And also if it was on ROMM.

24 marks RoMM + Detection Risk I think it was audit risk.

[elliereza]

65 First Attemp

[elliereza]

56 first attempt. Thank you chris

[elliereza]

SOME WHAT I REMEMBER
Q1) a) CSFP- Sub 80% (name Butter) impairment (net assets recoverable amount)
FVA adjustment of Unrecognized Intangible at Acq’n
second sub (name jam) was 100%, GW cal, then IFRS 5 HFS, which also impaired
Pensions and SBP
Joint ventures and Operations

b) IFRS 5 HFS and regulator approval and buyer commitment for second sub jam
c) recalculating NCI of all previous subs and economic vs substance form and ethics

Q2) ADVICES
Forex and associate, national bank rate or Government rate
lease rental cars and no depreciation, only dep’n when it given to customers
investment property and assets different measurements, business models

Q3) IFRS 16 leases and complex calculations
IFRS 13 FV level 1 advice
IFRS 15 revenue and complex calculations

Q4) Discuss
Assets and liabilities and Uncertainty, with framework
Provisions recognition, and uncertainty
Materiality
IFRS 5 and investment property

[Author]

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