[graceyao42]

The topics are obvious but the case is hard to read and understand .
Q1 balance score card/ divisional performance/ building blocks model and report format
Q2 ABC/ABM etc cannot remember
Q3 porter’s 5 forces model to evaluate performance

Hope to pass, finger crossed!!

[graceyao42]

Q1 audit risk ,material with bs /is
Q2 forensic ,not expect , a mess
Q3 held for sale /sale and leaseback etc.
Q4 FI / fraud

Lots of standards involved……

Hope to pass ,finger crossed!!!!!

[graceyao42]

I have done P5, not much calculations, most are theories and applications. However, I am wondering which to choose between P4 or P7. Can anyone give me some tips?

[graceyao42]

Many thanks buddy. Good luck to all ur exams! I felt much confident in this exam .

@kateraina said:
i probably wouldnt worry too much about the reclassification.. but i took the bpp course and they were teaching it as if it already took place.. might be worth one point 🙂 .. as long as you put it into the OCI..

Reorganization is.. when the company shifts around capital and loans.. so for example if they have some issued loans and they have accumulated losses – they might offer to the loanholders to pay them under different conditions and give them some share capital as well and also for example cancel existing shares in exchange for less shares – the difference taken of the accumulated losses.. its like oposite of profit distribution.. so the company can start start without the losses .. everyone better off.. Its matter of moving figures between equity and debt..

But to be honest.. i am not clear on the differences between reorganization, restructuring and reconstruction.. not sure if they are more or less synonyms..

There is this other reorganization which happens within group when for example parent owns two subs 100% and then sells one sub to the other sub.. I think the question would be simple if there was any.. its again matter of moving the figures around..

hope i didnt confuse you..

[graceyao42]

FYI as much as I can remember:
Q1 CSOFP, sub & piece meal 15%+55% adjustments: joint operations/ PPE/ Trade receivable……. / ethical
Q2 4 sub questions almost forgot
Q3 3 sub question GW/ asset acquisition/ “…….

[graceyao42]

Much better this time. CSOFP for Q1 , Thank God not CSOCF,

I did Q1,Q2, Q3. Not much information for IAS37 so I didn’t choose.

Wish me good luck and to all of u! Thanks OT, really helped me a lot!

[graceyao42]

Thanks a lot. That means that IAS21 / IAS39 reclassified to OCI & IAS19 reclassified to P or L. This will be effective in June exam 2012, right?

Again, anyone understand “Reorganization”?

@kateraina said:
Hi.. the format didnt really change..
There is the difference between item that can be reclasified and items that wont be reclassified.. but it depends if you have both types of items.. on this link it shows how the bottom part of OCI looks like:
https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/In-the-Headlines/Documents/In-the-headlines-2011-19.pdf

[graceyao42]

Can u share with me the mock paper? Thanks a lot. Email graceyao42@yahoo.com

[graceyao42]

Pls share with me if u get it. Thanks. Email graceyao42@yahoo.com

[graceyao42]

not cash flow pls….. Mostly soploci

[graceyao42]

A million thanks to you, Lisa:)
Good luck for this Jun Exam.

@lisa83 said:
Budgeted Revenue for Private Patients having ear operations:

1. Work out number of patients

(15 Wards x 8 Patients x 365 days)/ 3 night stay =14600
14600@80% Capacity utilisation= 11680 patients
11680x 50% are private x 30% having ear operations=1752

1752 are Private patients having ear ops paying £3000 each= £5,256,000

Then you just do the same for all combinations of operations & patients

[graceyao42]

Many thanks:)

@spencerli said:
There are 5 sides to the prism:

1. Stakeholder satisfaction
2. Stakeholder contribution
3. Strategy
4. Processes
5. Capabilities

There’s a recent article here:
https://www2.accaglobal.com/pubs/students/publications/student_accountant/archive/sa_mar12_p5_perfprism.pdf

[graceyao42]

Million thanks for sharing with me as well. Email:graceyao42@yahoo.com

[graceyao42]

It was totally totally a disaster 🙁
Q1 is vertical group with disposal sub( Associate & still a sub). but it is required to the CSOCI which I have no idea about it but I am quite familar with the CSOFP.
Q3 is hedging accounting
Q4 is leasing which i was expecting for SMEs.

how could this time to be so “Hard”? and bad wording?felt hopless………

[Author]

Posts