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I had 6 Gwill, did not do Joint operation and sale and purchase of the property in Q1. In 2nd Q Finance lease and saleback, IFRS2 SBP vestin over two years but calculated liability for third year because not all managers have exercised the options. IAS19 actuarial G/L recognised in a year in P&L not allowed to spread over vesting period. Past service cost re enhancement of benefits recognised in c/y not allowed to spread and also part of the benefits have been accelerated in a year with no payment to employees so Dr Obligation Cr Profit & loss. Part d) in single entity contingent liability (to be confirmed by future event, outcome of suing), in consolidated take out from FV of NA, increase Gwill. Q4 IAS37 Provisions only asked for, so definition of provision, recognition and measurment. Also, I have said that IAS 37 permits capitalising provision in some cases. Second part, more difficult, dont remmember what I have waffled. Hope to get 50 %.
How did you split the profits limits for second question? 6 associates and 2 of them for 4/12 months. I had 16,667 lower limit and 83,333 upper limit. Please tell me you have the same. Secondly have you given DTR in 1st question? I was completely confused with this one. Well, roll on Tuesday and P2.
alliejayjr said 23 hours, 12 minutes ago:
Once again, I felt victim to the killer time. Studied like ah dog, perhaps know how to do 95% of the paper but my hands let me down. In my professional career, I have never had to make a decision with that speed and pressure. ACCA is playing the arse!
My point exactly!!!
Thank you for your answers. My calculation was 800,000 ($4,000,000/500shares X $100). It is good to know that someone else has the same answer.
I havent added this figure since already recorded, but it was needed for goodwill calculation.