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ok, so to confirm… ungear the proxy company, and apply that ungeared Ke to the project cash flows, and follow the usual APV steps from there?
similar to change of financial risk, but we are ungearing the proxy company and applying to our own CFs?
I hope it comes out too – as long as you can work your calculator, it’s an easy 10 (ish) marks!
a complaint? About what? The use of the term PIIGS?
It’s easier than writing out all the 5 countries’ names… and it’s not an offensive term, just an abbreviation
there was a communication from ACCA about this ages ago – you have to print from online – take your usual ID as well in case your picture isn’t on the print out
personally I find it easier to watch the news for 5 minutes to get the latest. Plus, there was something on BBC2 called “The Great Euro Crash…” on the 17th – check it out on iplayer
p.s the article only takes 10 minutes to read… it’s 10 minutes well spent if it comes up
why are people so angry? They can test any area of the SYLLABUS, not the books you’ve been reading. Once you’ve been through your text books, it helps to look at what the ACCA is actually testing.
Q2 was just DRs and CRs
Q3 was about the specialised entity but like the ACCA have said, we don’t need specialised knowledge, but just an understanding of the framework
Q4 I knew I wasn’t going to do two months before today!
@agentsingh said:
Is there a past paper example of a complex group (vertical or D-shaped)? I can’t seem to find one. If there isn’t, then other than the study books, is there another resource available to practice the type of question which may appear? Thankscheck these out from the BPP P&R Kit, they’re all Ds or verticals:
Q30
Q31 (June 2007)
Q32
Q33
Q40 (June 2010)personally I am concentrating most of my Q1 efforts on SOFP in a D-shaped or regular (vertical) sub-sub group structure…
as for SOCI, it’s not my favourite but should be ok…
a foreign sub or cashflow, I just hope not!! No matter how many I look at it’s just not clicked!
a lot of people thanking god (both jokingly and seriously)…. don’t you guys realise you put the hard work in to get the results!!
I work my backside off to pass these exams and I wouldn’t dream of owing everything to some geezer up in the clouds…
just a thought
they have added the tax back because the total figure was a negative, so effectively they are claiming tax back in that bit
if the total figures were profits then the tax would be negative. Tax is always opposite to profit/loss figure
hope that helps
afia – you have to show your workings, that’s where most of the marks are for numerical Qs!
I hate to say it but I don’t think it matters anymore. We can forget all about exams for a couple of months!!
do more questions!! Even if you’ve done them all, do some more! I find doing some of the written elements helps too
good luck!
sub – goodwill (as we have over 50%)
associate – investment (as we only have 20-50%)you won’t have goodwill on an associate as far as I am aware, just the investment
the vast majority of marks are for workings, you don’t even need to transfer them to the face if you don’t have the time…