[iftd]

Q1: remeasurement to FV (most effective use), Goodwill and impairment based on partial and full goodwill. More or less ok.
Don’t remember other part)

Q2: receivable to loan (?), preferred shares is FL, deferred tax – no evidence for the future profits. Ethical issues as usual 🙂

Q3: disaster with revenue recognition.
Pension – no idea. Cryptocurrency is FA rather than int asset (?)

Q4: question is more applicable for P4 paper. ROE – to calculate as it is and to add corrections.

Very strange exam, untypical for SBR(P2). At least, 30 points are not covered in books (hardly achievable) imho.

[iftd]

74 points, my first attempt. My expectations were out of this result) congratulations to all who have passed and good luck for next exams!

[iftd]

I have 89%. It was very nice to receive the letter in the morning and to be happy the whole day) Congratulate everyone who has passed!

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