• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

huiwenn

Profile picture of huiwenn
Active 8 years ago
  • Topics: 6
  • Replies: 12
  • ☆
  • Profile
  • Forums
  • Topics Started
  • Replies Created
  • Engagements

Forum Replies Created

Viewing 12 posts - 1 through 12 (of 12 total)
  • Author
    Posts
  • September 12, 2016 at 1:14 am #340005
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    the main issue is non-derivaties and derivaties. where non-derivaties will be financial instrument if the amount receive is variable.

    June 4, 2016 at 12:46 am #319215
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    i founded this question in BPP revision kit.

    “which causes the interest yield curve to be steepen?

    1. increased uncertainty about the future
    2. Hightened expectations of the increase in interest rate
    3. The expectation of decreses in interest rate happen earlier than previously thought. “

    June 3, 2016 at 1:48 pm #319132
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    Thank you for the helpful guidance !

    June 3, 2016 at 11:53 am #319108
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    will it be possible if my answer stating if the auditor has method to recover the lose of documents, the opinion will be qualified except for… and the marker will accept it though differ from the scheme ?

    June 3, 2016 at 6:41 am #319008
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    what about the insufficient and inappropriate if audit evidences of year-end receivable and revenue ? for revenue is $15.6m, r/able is $3.4m & PBT is $2m.

    February 23, 2016 at 8:51 am #301659
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    Does it mean that the audit procedure and assessment done will be depend on Materiality level. if its so material, then the risk will be low due to auditor’s assessment ?

    February 23, 2016 at 7:16 am #301641
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    may i know the reason why the audit risk and materiality has inverse relationship ?

    November 29, 2015 at 2:39 am #286038
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    okay ! GOT IT ALL ! THANK YOU MUCH MUCH MUCHHHHHHH !

    November 28, 2015 at 1:31 pm #285935
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    however. base on past year questions :Bycomb and Plastik. Bycomb’s subsi’s goodwill impairment had minus off from the working of Goodwill Acquisition Statement. but Plastik does not minus off but instead, they minus of from Retained Earning and NCI.

    BPP’s question minus the goodwill impairment from the Goodwill Acquisition Statement , RE and NCI.

    November 28, 2015 at 12:10 pm #285903
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    i mean subsid’s goodwill impairment. cause it confuses me whether do i needa minus the goodwill impairment from my consolidated goodwill.

    November 28, 2015 at 11:59 am #285898
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    okay thank you for that ! and also the other one would be impairment of goodwill. when do i need to minus subsi’s impairment of goodwill from the Computation of Goodwill Statement and when i do not ?

    November 28, 2015 at 10:25 am #285878
    4514afabe236ab1604f27772b4bb9e1bcf485b5eada64d7cc51d4e97e551e9b6 80huiwenn
    Member
    • Topics: 6
    • Replies: 12
    • ☆

    there were two example from BPP’s revision kit. no.28 require SOPL, so they did not calculate fair value of NCI but for no.29 require SOPL and SOFP, therefore we need to include the fair value of NCI too ?

  • Author
    Posts
Viewing 12 posts - 1 through 12 (of 12 total)

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Bimasha@123 on Discounted Cash Flow Techniques – ACCA Advanced Performance Management (APM)
  • John Moffat on AA Chapter 7 Questions
  • John Moffat on FA Chapter 12 Questions Sales Tax
  • Raihanbabu on AA Chapter 7 Questions
  • PhantomOne on FA Chapter 12 Questions Sales Tax

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in