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hsjubbiely

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Active 9 years ago
  • Topics: 2
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Viewing 4 posts - 1 through 4 (of 4 total)
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  • September 4, 2010 at 1:39 am #65706
    a14e856d259360d97c5d4b7804efa62ba59a32ad65363fe6d709b53f7e4b079f 80hsjubbiely
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    iam in

    September 3, 2010 at 9:11 pm #67235
    a14e856d259360d97c5d4b7804efa62ba59a32ad65363fe6d709b53f7e4b079f 80hsjubbiely
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    ill simplify the case:
    1st : TA impaired 80-60= 20 (Impairment loss) right!
    Snd: TA was test for impairment after three years and the recovrable amount is now worth 90 M
    SO to calculate the impairment: 90-60 so the difference in impairment is
    30-20=10 (reversal of impairment)
    Now the standared said IA cannt be revalued into carrinf amount that is higher that value has the asset not impaired originally !
    i.e carrying amount before impairment is 70 (given) and the new revalued amount is 90 .Now the treatment is that reversal goes to P&L the 10M and the carring amount of the asset should stay at 70 .
    hope this would help .

    September 3, 2010 at 5:28 pm #67218
    a14e856d259360d97c5d4b7804efa62ba59a32ad65363fe6d709b53f7e4b079f 80hsjubbiely
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    iam confused your case is about a loan given to x and x is liable to pay the principle plus a certian agreed interest . first the revenue comes from the loan is to be treated as other receivanle or othe rincome and shouldnt be offset against the revenue coming from ordinary course of business .
    Second concern the loan interest it shouldnt deffered and consumed over the loan period is should be treated as revenue in P&L once received so no time value of money is concerned .
    Hope this will help .
    Regards,
    Hisham

    June 19, 2010 at 12:24 pm #64502
    a14e856d259360d97c5d4b7804efa62ba59a32ad65363fe6d709b53f7e4b079f 80hsjubbiely
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    The exam wasn’t so specific in question 1 part a . The majority of us when planning to pass p3 depends on this part as it attain 20 to 25 marks .it was a lengthy senario pertain lots of info. I used pestle analysis combined with company strategic capabilities such as it’s unique resources and core competencies in line with company mission and culture. I ran out of time and had panic sice I spent 2 hours working on the first question! This left me with one hour to put all my knowledge in other 2 questions. Overall the exam was not logic in terms of senarios mentioned given that examiner leave us the choice to choose the model we want means a lot of time pressure to figure it ! Hope that I’ll got the passing rate:)

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