[JackR94]

I would highly recommend Gillian at Absolute Mentor to anybody wishing to pursue this qualification. I was thrilled to find out that not only had I achieved an A grade, but also honored to have been awarded the Matthew Sykes Memorial prize. Gillian was an incredible support throughout the process, a definite 10/10!

[JackR94]

I got this one. I thought that given they only had access to the software and not control that the expense should be spread over the 2 years of the contract with the initial cost being a prepayment

[JackR94]

That’s interesting my mind just went blank. I was focusing on how to account for the rights granted by the government, was this an intangible asset? I got the bit regarding disclosing the contingent asset.

Yes on the groups question I got a negative goodwill using the fair value method. I couldn’t figure out how to calculate the FV of NCI as there was no share price given?

[JackR94]

Who had the question on the emissions rights grant? Didn’t have a clue on that one

[Author]

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