[Igor]

?? ?????? ?? ???? ????? )

[Igor]

I calculated as:

Net assets at acq. = Net assets + Profit for the year pre acq. + f.v. adj and may be something else can’t recall

[Igor]

In my opinion part B was OK, excluding some strange things with option, def. consideration and possibly finance lease, becase the last one was newly showed in TB, I have never seen the same questions before in studies… The main problem was lack of time for “bla-bla-bla” Q2.
Part A was disgusting in some questions, the first two I chose randomly but some , for instance, ROCE, NRV, CONSOLIDATION was perfect

But does marker think about that?) Waiting for 18th Jan…

[Author]

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